Brief Exercise 11-23 (Static) Subsequent expenditures (LO11-9) Demmert Manufacturing incurred the following expenditures during the current fiscal year annual maintenance on its equipment $5,400, remodeling of offices, 522,000; rearrangement of the shipping and receiving area resulting in an increase in productivity $35,000; addition of a security system to the manufacturing facility, $25,000 How should Demmert account for each of these expenditures? Annual maintenance on equipment Remodeling of offices Rearrangement of the shipping and receiving area Addition of a security system addition improvement normal repairs and maintenance rearrangement