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Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western account for each of these expenditures? 1 Salaries for the repair technicians, $158,000 2. Remodeling of the executive offices, $88,100 3. Annual maintenance costs related to its machinery, $71,100 4. Improvement of the production line resulting in an increase in productivity, $38,700 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $35,100