Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its machinery, $6,400; remodeling of offices, $23,000; rearrangement of the shipping and receiving area resulting in an increase in productivity, $36,000; addition of a security system to the manufacturing facility, $26,000 How should Demmert account for each of these expenditures? Expenditure Amount Classification Accounting treatment Annual maintenance on machinery Remodeling of offices Rearrangement of the shipping and receiving area Addition of a security system