QS $8-9($Algo$)$ Revenue and capital expenditures LO C$3$

a$.$ Paid $$50,000$ cash to replace a motor on equipment that extends its useful life by four years.

b$.$ Paid $$250$ cash per truck for the cost of their annual tune$-$ups.

c$.$ Paid $$200$ for the monthly cost of replacement filters on an air$-$conditioning system.

d$.$ Completed an addition to a building for $$281,250$ cash.

Classify the above transactions as either a revenue expenditure or a capital expenditure.

Prepare the journal entries to record the four transactions from part $1.$