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Sespi is a manufacturer of aerated drinks such as colas and other beverages. The finance department is planning to table a capital expenditure budget for

Sespi is a manufacturer of aerated drinks such as colas and other beverages. The finance department is planning to table a capital expenditure budget for the upcoming year. Which of the following items might be accounted for under this budget?

stationery items for offices
a new bottling plant
employee payroll
dividend payments for shareholders

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