Classify the following into expenditure or receipt and whether they are of a capital or revenue nature:

(a) Sales of mushy peas by a fish and chip shop

(b) Purchase of potato chipping machine by fish and chip shop

(c) Delivery charge on purchase of shower units by a bathroom retailer

(d) Repainting logo on side of existing business van

(e) Painting premises newly finished

(f ) Payment to staff installing new machine in factory

(g) Payment to staff repairing existing machine in factory

(h) Purchase of a car by a second-hand car dealer

(i) Sale of van by home delivery business

(j) Rental income earned by dry cleaning business.