Gunselman Company purchased a machine on January 1, 2022. In addition to the purchase price paid, the following additional costs were incurred. Indicate whether the items are capital or revenue expenditures in the spaces provided: C=Capital, R= Revenue. sales tax paid on the purchase price, transportation and insurance costs while the machinery was in transit from the seller. IUbrication of the machinery gearing after the machinery was placed into service, and Iubrication of the machinery gearing before the machinery was placed into service, annual city operating liconse. installation costs necessary to secure the machinery to the building flooring. ongoing personnel training costs for the operation of the machinery