A local community sports club is run as a not-for-profit organisation. Classify the following amounts as either capital expenditure, revenue expenditure, capital income or revenue income, and provide a total for each category.

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Sale of club house equipment Purchase of supplies for club snack bar Wages paid to cleaner of club house Purchase of new snooker table for club house Heating and lighting expenses for club house Annual subscription fees received from club members Loan received from local council Delivery costs for snooker table 560 312 89 750 221 408 1,200 109