Paid $66,000 cash to replace a motor on equipment that extends its useful life by four years. Paid $330 cash per truck for the cost of their annual tune-ups. Paid $264 for the monthly cost of replacement filters on an air-conditioning system. Completed an addition to a building for $371,250 cash. Classify the above transactions as either a revenue expenditure or a capital expenditure. Prepare the journal entries to record the four transactions from