Illustration : state which of the following expenditures are capital in nature and which are revenue in nature. $ Freight and cartage on the new machine rs, 150, erection charges 89.300. ort sa sum og Pres : 10,000 on painting the new factory $ Fixtures og the book value og res,1,500 was sold off atra,600 and new fixtures og the value og is:1,000 were acquired, cartage o purchase ro. 50. Dls1,000 spent on repairs before using a second hand car purchased recently Illustration 2: & The sum og ro Prec. 30,000 has been spent on a machine as follows: $ lo.20,000 gln additions to increase the output, rw./2,000 for repairs necessitated by negligence and res: 8,000 for replacement og worn-out parts Preo,17,200 was spent on dismantling, removing reinstalling in order to remove their works to more suitable premises. Classifly these expenses into capital and revenue. & The sum of .and