1. Classify the following expenditures as revenue (R) or capital expenditures (C): a. The monthly replacement cost of filters on an air conditioning system, s b. The cost of replacing a compressor for an ice cream firm's refrigeration system that extends 120. the estimated life of the system by four years, $40,000. c. The cost of annual tune-ups for delivery trucks, $200. d. The cost of $175,000 for an addition of a new wing on an office building. 2. Prepare the journal entry to record each of the above (assume all transactions occurred on March 15, 2017, and were on account)