The Mountaineers are a nationally recognized football team that recently purchased gym equipment for $102,000 cash. The equipment had an estimated useful life of ten years and a $7,200 salvage value. At the beginning of the fourth year of use, the company spent an additional $25,500 related to the equipment. The company's financial condition just prior to this expenditure is shown in a horizontal statements model. Required: Record the $25,500 expenditure in a horizontal statements model under each of the following independent assumptions: a. The expenditure was for routine maintenance. b. The expenditure extended the compressor's life. c. The expenditure improved the compressor's operating capacity. Note: In the Statement of Cash Flows column, classify the cash flows as operating activities (OA), investing activities (IA), or financing activities (FA). Enter any decreases to account balances and cash outflows with a minus sign. Leave cells blank if no input is needed