label these ten things as either capital budget or operating budget and if they are wlso revenue or excessive...

$1.$ Salaries: $$60,000$ for Director, $$33,280\mathrm{.}00$ coder $1($new hire$),$ $$40,000\mathrm{.}00$ for Coder $2,$

$$30,000$ for HIM Processing Clerk, $$25,000$ for HIM Scanning Clerk.

$2.$ Xerox machine repairs totaling $$499\mathrm{.}00$ a year.

$3.3M$ Encoder lease contract of $$24,000\mathrm{.}00$ a year.

$4.$ Release of Information Services, monies collected $$2,000\mathrm{.}00$ a year.

$5.$ Change layout of HIM department to create a more private Release of Information area for "walk$-$in$"$ customers with a private window entrance and security camera $$5,000\mathrm{.}00.$

$6.$ Webinars or Workshops for HIM staff totaling $$2,400\mathrm{.}00$ a year.

$7.$ Paper $$400\mathrm{.}00$ a year, pens, pencils, and highlighters $$200\mathrm{.}00$ a year, stickie's $$50\mathrm{.}00$ a

year, coding books $$500\mathrm{.}00$ a year.

$8.$ Subscription to an HIM periodical for $$150\mathrm{.}00$ a year.

$9.$ Shredding services for confidential shredding from HIM department of $$300\mathrm{.}00$ a year.

$10.$ $$75\mathrm{.}00$ for HIM office celebration for National Health Information Professionals Week.