PLEASE HELP EASY 10 points. REALLY REALLY EASY. CAN'T GET ANY EASIER THAN THIS!!!?

capital:
operating:interest on loan, wages-office, wages-sales, sales salaries, shop rent, sales returns
finance:

not sure about/what it means freight outwards

im not sure what you mean by delivery van expense.
if you mean you purchased it, then its a capital expenditure
if you mean things like gas, then its operating expense

Capital expenditure: shop rent, delivery van expenses (only if this means the expense for purchasing the van, not the expenses associated with the van, such as gasoline, maintenance, etc. If this is the case, this should be under operating expense)

Operating expense: wages-office, wages-sales, sales returns, sales salaries, freight outwards

Finance expense: interest on loan