Indicate which of the following would be revenue items and which would be capital items in a wholesale bakery:
(a) Purchase of a new van.
(b) Purchase of replacement engine for existing van.
(c) Cost of altering interior of new van to increase carrying capacity.
(d) Cost of motor tax for new van.
(e) Cost of motor tax for existing van.
(f) Cost of painting business's name on new van.
(g) Repair and maintenance of existing van.