1. Paid $40,000 cash to replace a motor on equipment that extends its useful life by four years.
2. Paid $200 cash per truck for the cost of their annual tune-ups.
3. Paid $175 for the monthly cost of replacement filters on an air-conditioning system.
4. Completed an addition to a building for $225,000 cash.

1.Classify the above transactionsas either a revenue expenditure or a capital expenditure.

2.Prepare the journal entries to record transactionsaandd.