Identification of capital and revenue expenditure.

For each of the following situations, indicate whether it is capital (C) or revenue (R) expenditure.

A. Purchased land and a building at a cost of $750,000 by paying $200,000 down and signing a 2 year note payable for the remainder.

B. Spent $235 on a tune-up for a truck used in making deliveries.

C. The owner of a restaurant paid a plumber $400 to install a new dishwasher in the kitchen.

D. Paid $1,300 in sales tax on a new delivery van when registering the van at the Registry of Motor Vehicles.

E. A new machine was accidently damaged during installation. The Uninsured cost to repair the machine was $1,250.