Required:

For each of the following items, select whether the cost should be capitalized or expensed.

$\backslash$table$[[$Transactions$,],[1.$ Purchased a machine, $$70,000$; gave long$-$term note.,$],[2.$ Paid $$600$ for ordinary repairs.,$],[3.$ Purchased a patent, $$45,300$ cash.,$],[4.$ Paid cash, $$200,000,$ for addition to old building.,$],[5.$ Paid $$20,000$ for monthly salaries.,$],[6.$ Paid $$250$ for routine maintenance.,$],[7.$ Paid $$16,000$ for extraordinary repairs.,$]]$