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 $15,000. f. Original life of the delivery truck had been estimated at four years, and straight- depreciation 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