For the business of Fl. Ward, a food merchant, classify the following between capital and revenue expenditure:
(a) Repairs to meat slicer.
(b) New tyre for van.
(c) Additional shop counter.
(d) Renewing signwriting on shop.
(e) Fitting partitions in shop.
(f) Roof repairs.
(g) Installing thief detection equipment.
(h) Wages of shop assistant.
(i) Carriage on returns outwards.
(j) New cash register.
(k) Repairs to office safe.
(l) Installing extra toilet.