Indicate whether the items (a) through (h) are capital or revenue expenditures in the spaces provided above. C = Capital, R = Revenue.

Martinez Company purchased a machine on January 1, 2014. In addition to the purchase price paid, the following additional costs were incurred:

______ (a) sales tax paid on the purchase price,

______ (b) transportation and insurance costs while the machinery was in transit from the seller,

______ (c) personnel training costs for initial operation of the machinery,

______ (d) annual city operating license,

______ (e) major overhaul to extend the life of the machinery,

______ (f) lubrication of the machinery gearing before the machinery was placed into service,

______ (g) lubrication of the machinery gearing after the machinery was placed into service, and

______ (h) installation costs necessary to secure the machinery to the building flooring.