Indicate which of the following plant asset expenditures should be recorded directly as expenses when they occur. Steel bars structure in an old factory building substituted for wooden bars structure. A new wing on a factory building New device attached to machinery that automatically sorts production. Such a device has not previously been available. Repainting the interior of the entire factory building New tires placed on a delivery truck costs of moving the placement of machinery in the factory in order to better connect it on a new support that will increase its efficiency