Identify the following expenditures as capital expenditures or revenue expenditures:

a. Immediately after acquiring a new delivery truck, paid $195 to have the name of the store and other advertising material painted on the vehicle.

b. Painted delivery truck at a cost of $450 after two years of use.

c. Purchased new battery at a cost of $40 for two year old delivery truck.

d. Installed an escalator at a cost of $17,500 in a three story building that had been used for some years without escalators or elevators.

e. Purchased a pencil sharpener at a cost of $15.00

f. Original life of the delivery truck has been estimated at four years, and straight line depreciation of 25 percent yearly had been recognized. After three years of use, however, it was decided to recondition the truck thoroughly, including adding a new engine.