For each of the following expenditures, indicate the type of account (asset or expense) in which the expenditure should be recorded.

a.	$30,000 annual cost of routine repair and maintenance expenditures for a fleet of delivery vehicles.
b.	$12,000,000 cost to develop a coal mine, from which an estimated 1 million tons of coal can be extracted.
c.	$248,000 cost to replace the roof on a building.
d.	$140,000 cost of a radio and television advertising campaign to introduce a new product line.
e.	$8,000 cost of grading and leveling land so that a building can be constructed.