Classify the following into capital and revenue expenditure by stating reasons:
- Employees State Insurance premium paid Rs 750.
- Cost of cleaning, leveling and ploughing to plant coffee plant.
- Premium paid for a lease Rs 5,000.
- Rs 4,000 spent on painting the factory.
- Repair Rs 1,500 occurred due to the negligence of the foreman.
- Compensation paid on account of breach of contract to acquire raw material.
- A cine projector was replaced with a new one having the latest digital features for audio effect.
- Rs 25,000 was spent as lawyer’s fee to defend a suit, but it was not successful.
- Insurance claim of Rs 7,500 received from an insurance company for loss of goods by fire for Rs 10,000.
- Canal irrigation charges paid to the government.