Sellers Construction Company purchased a compressor for $115,100 cash. It had an estimated useful life of four years and a $9,700 salvage value. At the beginning of the third year of use, the company spent an additional $9,950 related to the equipment. The company's financial condition just prior to this expenditure is shown in the following statements model Assets Equity Rev. Exp. - Net Inc. Cash Flow Cash 11,680 Book Value of Compressor 62,400 Com. Stk. 23, 700 Ret. Earn. 50,380 NA NA NA NA Required Record the $9,950 expenditure in the statements model under each of the following independent assumptions: (In the Cash Flow column, use the initials "OA" for operating activities, "FA" for financing activities, "IA" for investing activity and "NA" for no affect. Enter any decreases to account balances with a minus sign.) a. The expenditure was for routine maintenance b. The expenditure extended the compressor's life C. The expenditure improved the compressor's operating capacity Assets Stockholders' Equity Revenue ExpensesNet Income Cash Flow Book Value of Compressor 62,400 Common Stock Retained Earnings Cash 11,680+ (99) + 23,700+ 50,380 NA