Identify Each of the Events Listed Below as an Expense,capital

Identify each of the events listed below as an expense,capital expenditure,or neither one.
Use the following code:
E = expense
C = capital expenditure
N = neither
_______ 1.Purchased a patent from a start-up company for $9,000 cash
_______ 2.Paid $10,400 cash for routine repairs designed to maintain the operating efficiency of a drilling machine
_______ 3.Paid $13,600 to a creditor to satisfy a debt
_______ 4.Paid $39,000 to put a new roof on a warehouse
_______ 5.Purchased rights to a competitor's trademark for $6,200 cash
_______ 6.Paid $2,000,000 for research and development costs
_______ 7.Paid $8,800 to completely overhaul a factory machine's engine,which extended its useful life by 6 years
_______ 8.Purchased a new conveyor belt system for the factory at a cost of $2,300,000
_______ 9.Paid $219 to add memory to the home-office computers
_______ 10.Incurred a cost of $2,330,000 to add a new wing to an existing structure
_______ 11.Paid $39,000 to change the gears on factory equipment as part of normal monthly maintenance
_______ 12.Distributed cash to the owners as a dividend