9.2 Identify the following expenditures as capital expenditures or revenue expenditures: a. Immediately after acquiring a new delivery truck, paid $ 195 to have the name of the store and other advertising material painted on the vehicle. b. Painted delivery truck at a cost of $ 450 after two years of use. c. Purchased new battery at a cost of $ 40 for two- year- old delivery truck. d. Installed an escalator at a cost of $ 17,500 in a three- story building that had been used for some years without elevators or escalators. e. Purchased a pencil sharpener at a cost of $ 15.00. f. Original life of the delivery truck had been estimated at four years, and straight- line deprecia-tion of 25 percent yearly had been recognized. After three years use, however, it was decided to recondition the truck thoroughly, including adding a new engine