BE$9\mathrm{.}3($LO $1)($Identify operating and capital expenditures.$)$ Indicate whether each of the following items is an operating expenditure $(O)$ or a capital expenditure $($C$).$ If the expenditure is neither, write NA for "not applicable."

a$.$ Repaired building roof, $$1,500$

b$.$ Replaced building roof, $$27,500$

C$.$ Purchased building, $$480,000$

d$.$ Purchased insurance on equipment in transit, $$350$

e$.$ Purchased truck, $$55,000$

f$.$ Purchased oil and gas for truck, $$155$

g$.$ Replaced tires on truck, $$500$

h$.$ Anticipated retirement costs for plant, $$500,000$

i$.$ Added new wing to building, $$250,000$

j$.$ Painted interior of building, $$6,500$