Wahoo Company had the following transactions related to its delivery truck (original cost $80,000) during the month of July.

1. Paid $1,800 to upgrade the engine. This expenditure is expected to increase the operating efficiency and capacity of the equipment.
2. Paid $73 for an oil change. The company has this service performed on the truck every 30,000 miles.
3. Recorded one month of depreciation on the basis of a four-year useful life and $0 salvage value.

What did Wahoo Company report as Maintenance and Repairs Expense on the Income Statement for the month ended July 31?