Show whether the following items are an expenses or not.

(a) Purchased building of ₹2,00,000 and issued cheque

(b) Purchased equipment of ₹50,000 from Mahesh Enterprises

(c) Purchased goods of ₹30,000 and issued cheque

(d) Paid rent for the month ₹10,000 in cash

(e) Paid advertising expenses ₹1,00,000 by cheque for the current year

(f) Paid research and development expenses ₹45,000 that will generate economic benefit over next 5 years.

(g) Provided depreciation on building ₹40,000 during the year.