3. The breakdown for repairs and maintenance expense per the trial balance is as follows: (you need to consider if all these items should in fact be classified as repairs and maintenance) Machinery new crank (increases efficiency of machinery) -Jan 1, 2017 Cleaning of kitchen grills June 12, 2017 Annual power washing of kitchen - July 8, 2017 Sink clog - part time labour-July 26, 2017 Anti-rust spray for machinery - March 1, 2017 Total $11,660