In the space provided, indicate whether each of the following items is an operating expenditure (O) or a capital expenditure (C):
(a) ___________ Repaired building roof, $1,500
(b) ___________ Replaced building roof, $27,500
(c) ___________ Purchased building, $480,000
(d) ___________ Paid insurance on equipment in transit, $550
(e) ___________ Purchased supplies, $350
(f) ___________ Purchased truck, $55,000
(g) ___________ Purchased oil and gas for truck, $125
(h) ___________ Rebuilt engine on truck, $5,000
(i) ___________ Replaced tires on truck, $600
(j) ___________ Estimated retirement cost of plant, $1,000,000
(k) ___________ Added new wing to building, $250,000
(l) ___________ Painted interior of building, $1,500
(m) __________ Replaced an elevator, $17,500