5 Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western account for each of these expenditures? 55 oints 1 Salaries for the repair technicians. $143.000 2 Remodeling of the executive offices. 581.900 3 Annual maintenance costs related to its machinery, 570,100 4 Improvement of the production line resulting in an increase in productivity, 533 800 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $42.000