Identify the following expenditures as capital expenditures or revenue expenditures

Identify the following expenditures as capital expenditures or revenue expenditures. a. b. c. d. e. f. Immediately after acquiring a new delivery truck, paid $260 to have the name of the store and other advertising material painted on the vehicle. Painted delivery truck at a cost of $450 after two years of use. Purchased new battery at a cost of $40 for two-year-old delivery truck. 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. Purchased a pencil sharpener at a cost of $15.00. Original life of the delivery truck had been estimated at four years, and straight-line depreciation of 25 percent yearly had been recognized. After three years' use, however, it was decided to recondition the truck thoroughly, including replacing the engine.