Response to the following problem:
Classify each of the following expenditures as a capital expenditure or an expense related to machinery:
(a) purchase price;
(b) ordinary recurring repairs to keep the machinery in good working order;
(c) lubrication of the machinery before it is placed in service;
(d) periodic lubrication after the machinery is placed in service;
(e) major overhaul to extend useful life by three years;
(f) sales tax paid on the purchase price;
(g) transportation and insurance while machinery is in transit from seller to buyer;
(h) installation;
(i) training of personnel for initial operation of the machinery; and
(j) income tax paid on income earned from the sale of products manufactured by the machinery.