cost or the land to be reported on the balance sheet. Huffine Lines Co. incurred the following costs related to trucks and vans used in operating its delivery service: Changed the oil and greased the joints of all the trucks and vans. Changed the radiator fluid on a truck that had been in service for the past four years. Installed a hydraulic lilt to a van. Installed security systems on four of the newer trucks, Overhauled the engine on one of the trucks purchased three years ago. Rebuilt the transmission on one of the vans that had been driven 40,000 miles. The van was no longer under warranty. Removed a two-way radio from one of the trucks and installed a new radio with a greater range of communication. Repaired a flat tire on one of the vans. Replaced a trucks's suspension system with a new suspension system that allows for loads. the delivery of heavier loads. Tinted the back and side windows of one of the vans to discourage theft of contents. Classify each on one costs as a capital expenditure or a revenue expenditure