State with reasons, whether the following statements are True or False: (i) Any amount spent to minimize the working expenses is revenue expenditure. (ii) Expenses incurred on the repairs for the first time on purchase of an old building are capital expenditure. (iii) The provision for bad debts is debited to sundry debtors account. (iv) Non-participating preference shareholders enjoy voting rights. (v) There is no entry passed by the consignee in his books for the remaining stock of goods lying with him. (vi) Discount column of the cash book is never balanced. (6 x 2 = 12 Marks)