2121b1b5_re___AccountingExplanation_com__Reasons
[0] White washing A/c is debited. [Sr. No.] (vii) [Nature of Expenditure] Revenue expenditure. [Reasons] 
Whitewashing of a building is necessary for its maintenance and because of this expenditure the profit earning capacity of the business has not increased, so it is a revenue expenditure.
Difference between Capital Expenditure and Revenue Expenditure - AccountingExplanation.com
Reasons