a. Paid $48,000 cash to replace a motor on equipment that extends its useful life by four years, b. Paid $240 cash per truck for the cost of their annual tune-ups. c. Paid $192 for the monthly cost of replacement filters on an air-conditioning system. d. Completed an addition to a building for $270,000 cash. 1. Classify the above transactions as either a revenue expenditure or a capital expenditure. 2. Prepare the journal entries to record the four transactions from part 1