The following is a list of post$-$acquisition costs relating to property, plant, and equipment:a$)$ replaced the brakes on the delivery truckb$)$ painted the buildingc$)$ replaced the roof on the buildingd$)$ added refrigeration and heating to the delivery trucke$)$ changed the conveyer belts in a factory machineEnter your answers to the following questions and clearly label each answer as $1,2,$ or $3\mathrm{.}1.$ List the letters of all transactions that should be treated as repairs and maintenance$\mathrm{.}2.$ List the letters of all transactions that should be treated as a betterment$\mathrm{.}3.$ Explain how a betterment is recorded.