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 $$not applicable.$\_\_\_\_\_\_$ Repaired building roof, $$1,500\_\_\_\_\_\_$ Replaced building roof, $$27,500\_\_\_\_\_\_$ Purchased building, $$480,000\_\_\_\_\_\_$ Purchased insurance on equipment in transit, $$350\_\_\_\_\_\_$ Purchased truck, $$55,000\_\_\_\_\_\_$ Purchased oil and gas for truck, $$155\_\_\_\_\_\_$ Replaced tires on truck, $$500\_\_\_\_\_\_$ Anticipated retirement costs for plant, $$500,000\_\_\_\_\_\_$ Added new wing to building, $$250,000\_\_\_\_\_\_$ Painted interior of building, $$6,500$