In helping Tom better understand how to properly record accounting transactions, his part-time accountant friend Carla showed him an example. A new soda machine costs $525. The cost to service the soda machine is $95 quarterly. Supplies for one month for a soda machine typically cost $65 dollars for cups and lids and $250 for the containers of soda. If Tom had to purchase a new soda machine in cash for his pizzeria, he would record (A) $__________ as a (B) __________ in his cash account.