Need help with problem 228 and 227.

following additional costs were nsportation and insurance costs while the machinery was in transit from the seller, (c) personne ining costs for initial operation of the machinery, (d) annual city operating license, (e) major verhaul to extend the life of the machinery, () lubrication of the machinery gearing before the nachinery was placed into service, (a) lubrication of the machinery gearing after the was placed into service, and (h) installation costs necessary to secure the machinery to the building flooring Indicate whether the items (a) through (h) are capital or revenue expenditures in the spaces provided: C Capital, R Revenue.inree BE 228 Farley Corporation purchased land adjacent to its plant to improve access for trucks making deliveries. Expenditures incurred in purchasing the land were as follows: purchase price, $70,000; broker's fees, $8,000; title search and other fees, $5,000: demolition of an old building n rpeity o03 rading, 1.00, pgig fundn f coor of THE LANo 7 ad pavina driveway, $25,000, lighting $7,500, signs, $1,500 BE 227 Indicate whether each of the following expenditures should be classifiled as land (L). improvements (LI), buildings (B), equipment (E), or none of these (x) 1. Parking lots 2. Electricity used by a machine 5. Cost of tial runs for machinery Cost to install a machine 3. Excavation costs 4. Interest on building construction loan 6. Drainage costs -7. 8. Fences 9. _10. Unpaid (past) property taxes assumed Cost of tearing down a building when land and a building on it are purchased