Which of the following are examples of capital expenditure and give the basis for the same?

a$.$ Cost incurred in testing whether a newly installed assets is functioning properly.

b$.$ Cost incurred in relocating a machine to a new factory.

c$.$ Cost incurred in replacing an old engine of the aircraft with a new one.

Michelle works as a junior accountant at Power House Corporation and she received an invoice from her landlord od AED. $100,000$ covering the period from $1$ July $2014$ to $30$ June $2015.$ The financial year end of Power House Corporation is $31$ December $2014.$ The amount has not yet been paid as at $31$ December $2014.$ During the closing of her annual accounts, Michelle only recorded the following journal:

Dr$-$Prepayment AED. $100,000$

$Cr-$payable $($landlord$)$ AED. $100,000$

What is the correct journal entry to be recorded as at $31$ December $2014?$