2. The data below relates to F Juma's business, who is an engineer. This is for the financial year ended 31 December 20X4.(a) Purchase of extra milling machine (includes K50 for repairs of an old machine) K1,700(b) Rentals K250(c) Electric expenses (includes new wiring K250, part of premises improvement) K2,450(d) Carriage inwards (includes K70 carriage on new cement mixer) K780(e) Purchase of extra milling machine K2,100 Required:Allocate each or part of the items mentioned to either 'capital' or 'revenue' expenditure