AP1 need help

Hi everyone, I need some help in AP1. There are some questions that I am stuck with :

1. The computer room has been rewired. Work was done by an employee of a business. On the same day, the air conditioning in the computer room was repaired by an outside contractor. The costs were as follows:
- wages to rewire computer room £220
-material to rewire computer room £430
-computer room air conditioning repair £170
What is the additional cost to be recorded as capital expenditure ?
Nil £430 £650 £820


2. which one of these provides the best example of an application of the accrual concept ?
- the valuation of inventory at the lower of cost and net realisable value
- the classification of an item of low cost as reveune rather than capital expenditure even though it has a life of more than one year
- written off of an unrecoverable debt after a customer has gone out of business
-written off of the cost of a non current asset by using depreciation