I am required to classified those expenses into capital and non capital expenses to elaborate business activity statement for a hypothetical company in Victoria, Australia. How should I classified them ?

\Expenses Oct to Dec 2018 Bank fees $123.09 Citilink and east link $842.65 Diesel Fuel $745.08 Donation $25.00 Equipment $44.54 Gas Fuel $1,634.16 General expenses $362.42 Hardware $255.86 Insurance $582.77 Light,power, heating $263.04 Marketing $266.57 Motor vehicle expenses $159.09 Office expenses $107.02 Parking $279.75 Printing and Stationery $44.62 Registration $206.88 Rent $295.00 Superannuation $1,408.00 Telephone and internet $1,053.00 Travel- National $25.20 Wages and Salaries $5,008.45 Total Operating expenses $13,732.19

I would like to know how to classify those expenses for the business activity statemen