Identify the following expenditures as capital expenditures or revenue expenditures. (a) Replacement of worn out parts on plant machinery. [Select] (b) Construction of a new addition of an office building. [Select] (c) Periodic oil changes on a company cars. [Select] (d) Replacement of a truck motor. 5 year extension in useful life is expected. [Select] (e) Painting and lettering of a used truck upon acquisition of the truck to promote the business and the services that are offered. [Select]