Required:

Record the $$8,190$ expenditure in the statements model under each of the following independent assumptions:

Note: In the Statement of Cash Flows column, use the initials $"$OA$"$ for operating activities, $"$FA$"$ for financing activities, and $"$IA$"$ for

investing activity. Enter any decreases to account balances and cash outflows with a minus sign. Not all cells require input.

a$.$ The expenditure was for routine maintenance.

b$.$ The expenditure extended the compressor's life.

c$.$ The expenditure improved the compressor's operating capacity.