a construction company purchased a forklift for $111,100 cash it had an estimated useful life of four years and a $10,200 salvage value at the beginning of the third year of use the company spent an additional $8,860 that was related to the forklift that company's Financial condition just prior to this expenditure is shown in the following statements model record the $8,860 expenditure in the statements model under each of the following independent assumptions the first event is recorded as an example in the cash flow column use OA designate operating activities IA for investing activity FA for financing activity and NA to indicate that element is not affected by the event

a. the expenditure was for routine maintenance b. the expenditure extended to the forklift life c. the expenditure improved of forklifts operating capacity