Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its equipment, $5,500; remodeling of offices, $22,100; rearrangement of the shipping and receiving area resulting in an increase in productivity, $35,100; addition of a security system to the manufacturing facility, $25,100. How should Demmert account for each of these expenditures? Expenditure Annual maintenance on equipment Remodeling of offices Rearrangement of the shipping and receiving area Addition of a security system Amount Classification Accounting treatment Classification addition improvement normal repairs and maintenance rearrangement Accounting treatment Expensed Capitalized and depreciated