Ashley Vincent runs an amusement arcade. The following costs arise out of his operations.

Classify these costs into either capital or revenue expenditure:

(a) Ground rent for arcade premises

(b) Power costs in running arcade

(c) Part-time staff paid wages in summer months

(d) Purchase of new arcade consoles

(e) Delivery costs of new consoles

(f ) Installation costs of new security system

(g) Replacement bulbs for neon sign outside premises

(h) Staff training on how to operate new arcade consoles.