For the business of J Charles, wholesale chemist, classify the following between ‘capital’ and ‘revenue’ expenditure:

(a) Purchase of an extra van.

(b) Cost of rebuilding warehouse wall which had fallen down.

(c) Building extension to the warehouse.

(d) Painting extension to warehouse when it is first built.

(e) Repainting extension to warehouse three years later than that done in (d).

(f) Carriage costs on bricks for new warehouse extension.

(g) Carriage costs on purchases.

(h) Carriage costs on sales.

(i) Legal costs of collecting debts.

(j) Legal charges on acquiring new premises for office.

(k) Fire insurance premium.

(l) Costs of erecting new machine.