Identify the following expenditures as capital expenditures or revenue expenditures:

a. Immediately after acquiring a new delivery truck, paid $260 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 elevators or escalators.

e. Purchased a pencil sharpener at a cost of $15.

f. Original life of the delivery truck had been estimated at four years, and straight-line depreciation of 25% yearly have been recognized. After three years use, however, it was decided to recondition the truck thoroughly, including replacing the engine.