For each of the following expenditures, indicate the type of account {asset or expense) in which the expenditure should be recorded. a $54,000 annual cost of routine repair and maintenance expenditures for a eet of delivery vehicles. a $1 00,000 cost to develop a coal mine, from which an estimated 1 million tons of coal can be extracted. a $368,000 cost to replace the roof on a building. a $200,000 cost of a radio and television advertising campaign to introduce a new product line. a $20,000 cost of grading and leveling land so that a building can be constructed