State the type of expenditure, capital or revenue, incurred in the following transactions:
(a) Breakdown van purchased by a garage.
(b) Repairs to a fruiterer's van.
(c) The cost of installing a new machine.
(d) Cost of hiring refrigeration plant in a butcher's shop.
(e) Twelve dozen sets of cutlery, purchased by a catering firm for a new dining-room.
(f) A motor vehicle bought for resale by a motor dealer.
(g) The cost of acquiring patent rights.