REQUIRED: Indicate whether the following property, plant, and equipment related transactions increased (1), decreased (D), or had no effect (NE) on the financial statement elements below. Each box should have an answer. Transaction Cash Noncash Assets Liabilities Revenues / Gains Expenses/ Losses Acquired a machine by issuing a 5%, 5-year, $100,000 note with no down payment. Incurred and paid annual interest cost of $40,000, including $8,000 of capitalized interest. Spent $40,000 to upgrade an existing building. The upgrades increased the original useful life of the building Spent $5,000 for routine maintenance on existing manufacturing equipment. Sold a piece of land for $125,000. The original cost of the land was $105,000