Sellers Construction Company purchased a compressor for $106,300 cash. It had an estimated useful afo of four years and a $8,900 5alvage value. At the beginning of the third year of use, the company spent an additional $9180 related to the equipment. The company's financial condition just prior to this expenditure is shown in the following statements model: Required Rocord the $9.180 expenditure in the statements model under ench of the following independont essumptions: Note: In the Statement of Cash Flows column, wse the initials "OA" for operating activities. "FA" for flinancing 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 impeoved the comprossor's operating capocity