During 2025 Ivanhoe Corporation had the following transactions:

1. Oil and filter change on company truck $380.

2. Interior painting of office building $2,160.

3. Purchase of new equipment $32,400.

4. Shipping costs on purchase of new equipment $1,240.

5. Installation and testing costs on new equipment $2,000.

6. Repaired building roof $1,460.

7. Engine overhaul on company truck $4,320 (Use Vehicles.).

8. Purchase of a one-year insurance policy on equipment $1,240.

9. Paving of parking lot and driveway $8,100.

10. Purchased supplies of $540.

Prepare the appropriate journal entries determining whether the transaction is an operating or capital expenditure. Assume cash payments on all transactions.