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Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its machinery, $7100; remodeling of offices, $23,700; rearrangement of the shipping and eceiving area resulting in an increase in productivity, $36,700; addition of a security system to the manufacturing facility, $26,700. How should Demmert account for each of these expenditures? Expenditure Amount Classification Accounting treatment Annual maintenance on machinery Remodeling of offices Rearrangement of 'he shipping and receiving area Addition of a security system