Identify the correct statement about maintenance, repair, and improvement costs. a. Routine maintenance and repairs costs are recorded as a capital expenditure by increasing the Repairs and Maintenance Expense account. b. Extraordinary repairs costs incurred to extend an asset's useful life are recorded as a capital expenditure by decreasing the asset's Accumulated Depreciation account. c. Improvement costs incurred to improve an asset are recorded as a revenue expenditure by increasing the Assets account. d. Improvement costs incurred to improve an asset are recorded as a revenue expenditure by increasing the Repairs and Maintenance Expense account