For each of the following expenditures, indicate the type of account (asset or expense) in which the expenditure should be recorded. a. $42,000 annual cost of routine repair and maintenance expenditures for a fleet of delivery vehicles. b. $1,500,000 cost to develop a coal mine, from which an estimated 1 million tons of coal can be extracted. C. $308,000 cost to replace the roof on a building. d. $170,000 cost of a radio and television advertising campaign to introduce a new product line. e. $14,000 cost of grading and leveling land so that a building can be constructed