Sellers Construction Company purchased a compressor for $115,300 cash. it had an estimated useful life of four years and a $10.600 salvage value. At the beginning of the third year of use, the company spent an additional $8,200 related to the equipment. The compary's financial condition just prior to this expenditure is shown in the following statements model. Required Record the $8.200 expenditure in the statements model under each of the following independent assianptions: Note: In the Stotement of Cash Flows column, use the initiols "OA for opernting octivition. "FA" for financing activities, and "IA" for investing octivity. Enter any decreoses to account balances ond cash outflows with e minus dign. Not all celis require input. a. The expenditure was for routine maintenance b. The expenditure extended the compressor's bite c. The expenditure improved the compressor's operating capacity