Paid $46,000 cash to replace a motor on equipment that extends its useful life by four years. Paid $230 cash per truck for the cost of their annual tune-ups. Paid $184 for the monthly cost of replacement filters on an air-conditioning system. Completed an addition to a building for $258,750 cash. 1. Classify the above transactions as either a revenue expenditure or a capital expenditure. 2. Prepare the journal entries to record transactions a and d.