For each of the following transactions, provide the journal entry, including filling in the parentheses. Classify each type of expenditure as a "capital expenditure," "expense," or "neither."

(a) Declared and paid cash for dividends, $20,000.

(b) Purchased a machine, $7,000; gave a long-term note payable for the machine.

(c) Paid $900 for three-year insurance premium.

(d) Paid for routine maintenance, $200, on credit.

(e) Paid $400 for ordinary repairs in cash.

(f) Paid $6,000 cash for improvements that lengthened the asset's productive life.

(g) Paid $20,000 cash for addition to old building.