The data which follows was extracted from the books of account of H. Kirk, an engineer, on 31 March 2016, his financial year end.
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£
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(a) Purchase of extra milling machine (include £300 for repair of an old machine)
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2,900
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(b) Rent
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750
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(c) Electrical expenses(includes new wiring £600, part of premises improvement)
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3,280
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(d) Carriage inwards (include £150 carriage on new cement mixer)
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1,260
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(e) Purchase on extra drilling machine
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4,100
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You are required to allocate each or part of the items above to either capital or revenue expenditure.