For each of the following expenditures, indicate the type of account (asset or expense) in which the expenditure should be recorded. a. $32,000 annual cost of routine repair and maintenance expenditures for a fleet of delivery vehicles. b. $1,250,000 cost to develop a coal mine, from which an estimated 1 million tons of coal can be extracted. c. $258,000 cost to replace the roof on a building. d. $145,000 cost of a radio and television advertising campaign to introduce a new product line. e. $9,000 cost of grading and leveling land so that a building can be constructed.