1. Classify the following as either revenue or capital expenditures.
a. Completed an addition to an office building for $250,000 cash.
b. Paid $160 for the monthly cost of replacement filters on an air-conditioning system.
c. Paid $300 cash per truck for the cost of their annual tune-ups.
d. Paid $50,000 cash to replace a compressor on a refrigeration system that extends its useful life by four years.
2. Prepare the journal entries to record transactions a and d of part 1.