Sellers Construcllon Company purchased a compressor for $112,100 cash. It had an estimaled useful life of four years and a $10,400 salvage value. At the beginning of the third year of use, the company spent an additional $6,380 related to the equipment. The company's linandal condition just prior to this expenditure is shown in the following slatements model: required Record the $6,380 expenditure in the slatements model under each of the following independent assumplions: Note: In the Statement of Cash Flows column, use the Initlals "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 expendilure was for routlne maintenance, b. The expenditure exlended the compressor's life. c The expenditure improved the compressor's operating capacily