Classify the following items as either revenue or capital expenditure:

(a) An extension to an office building costing £24,000.

(b) The cost of replacement valves on all the labelling machines in a canning factory.

(c) Repairs to the warehouse roof.

(d) Annual service costs for a courier firm’s fleet of vans.

(e) Replacement of rubber tread on a printing press with a plastic one that has resulted in the useful economic life of the printing press being extended by three years.

(f) A new bicycle purchased by a newsagent for use by the newspaper delivery boy.

(g) Repairs to a refrigeration system of a meat wholesaler.

(h) Repainting of the interior of a bar/restaurant which has greatly improved the potential for finding a buyer for the bar/restaurant as a going concern.

(i) Wages paid to employees who worked on the construction of their company’s new office building.