a.	Paid $40,000 cash to replace a compressor on a refrigeration system that extends its useful life by four years.
b.	Paid $200 cash per truck for the cost of their annual tune-ups.
c.	Paid $175 for the monthly cost of replacement filters on an air-conditioning system.
d.	Completed an addition to an office building for $225,000 cash.

.	Classify the above transactions as either revenue or capital expenditures. Prepare the journal entries to record transactions a and d