a)The $70 cost of repairing a printer was added to Equipment.(b)The $5,500 cost of a major engine overhaul was an increase to Maintenance and Repairs Expense. The overhaul is expected to increase the operating efficiency of the truck.(c)The $6,000 closing costs associated with the acquisition of land were added to Operating Expenses.(d)A $300 charge for transportation expenses on new equipment purchased was added to Freight-In.

Identify the accounts to be increased/decreased and the amount of the increase/decrease.