Indicate whether each of the following items is an operating expenditure or a capital expenditure. If the expenditure is neither, choose "Not Applicable". (a) , Repaired building roof, $1,500 (f) - Purchased oil and gas for truck, $155 (b) - Replaced building roof, $27,500 (g) - Replaced tires on truck, $500 (c) , Purchased building, $480,000 (h) - Anticipated retirement costs for plant, $500,000 (d) v Purchased insurance on equipment in transit, $350 (i) v Added new wing to building, $250,000 (e) , Purchased truck, $55,000 (G) , Painted interior of building, $6,500