Gunselman Company purchased a machine on January I, zUzz. In adaition 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. annual city operating license. lubrication of the machinery gearing before the machinery was placed into service, transportation and insurance costs while the machinery was in transit from the seller, installation costs necessary to secure the machinery to the building flooring, ongoing personnel training costs for the operation of the machinery