State whether the following expenditures for a local school are revenue or capital in nature. In addition, state the name of the classification (current asset, non-current asset, etc.) and the generic account name that the item would appear in within the financial statements.
For example: tins of beans on the shelf of a grocery store are a type of current asset called 'inventory'.
1. A filing cabinet
2. Replacement pitched roof (the old roof was a flat roof)
3. Rates bill for the year
4. Insurance paid for the premises
5. Cleaners' wages
6. A till
7. A chair
8. A blackboard in the school
9. Chalk used on the blackboard in the year
10. Oil
11. Double-glazed windows (replaced single-glazed windows)
12. Repainting the classrooms
13. Painting the extension for the first time
14. Teachers' wages