Examine the excerpt of a footnote from Red Sand Corporation's September $30,2021,$ annual report to follow.

$($Click the icon to view the excerpt.$)$

Read the requirements.

What are Red Sand's largest two categories of property and equipment as of September $30,2021?$ Describe in general terms the types of expenditures included in these categories.

Red Sand's largest category of assets is Its second largest category of assets is