Indicate which of the following would be revenue items and which would be capital items in a wholesale bakery.

[a] Purchase of a new motor van.

{b) Purchase of replacement engine for existing motor van.

(c) Cost of altering interior of new van to increase carrying capacity.

{d) Cost of motor taxation licence for new van.

{e) Cost of motor taxation licence for existing van.

(/) Cost of painting firm’s name on new van.

{g) Repair and maintenance of existing van.