Explanation:

- Capital Expenditure:

- These are funds used by a company to acquire or upgrade physical assets such as machinery.

- It reflects investment intended to improve or expand a firm's operations.

- Correct Answer: Option 3 - capital expenditure.

- Revenue Receipt:

- These are short-term benefits received by the business.

- It doesn't affect the company's assets or liabilities in the long term.

- Capital Receipt:

- These are funds received by the company but not for its core business operations.

- They result in an increase in liabilities or decrease in assets.

- Revenue Expenditure:

- These are costs that are expensed in the income statement.

- They are incurred for maintaining the earning capacity.