2 Indicate which of the following are capital or revenue expenditures:

(a) A payment of £30,000 to purchase a fast food franchise;

(b) A new delivery vehicle at a cost of £20,000;

(c) New tyres for existing vehicles;

(d) Complete re-decoration of the finance office;

(e) The quarterly heating oil bill;

(f) A new piece of medical diagnostic equipment costing £10,000.