41. A revenue expenditure A) B) Increases the book value of a long-term asset Decreases the book value of a long-term asset Increases a revenue account Increases an expense account D) 42. Which of the following is a capital expenditure'? A) B) Cost to add air conditioning to a company car Cost to purchase garbage cans for the company conference room Cost to replace spark plug on company lawnmower D) Cost to have store windows washed 43. Which of the following is a revenue expenditure? A) B) C) D) Adding air conditioning to a company car Adding a loading and unloading dock to the company's warehouse Purchasing a microcomputer for the marketing department Replacing the battery in a company truclk 45. At January 1, 2016, Egret Company had total assets of S1,800,000 and at December 31, 2016, its total assets were $2,200,000. Egret's net sales for 2016 were $1,700,000 and its 2016 net income was $110,000. Egret's return on assets for 2016 is: A) B) C) D) 5.5% 5.0% 6.5% 85.0%