Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its equipment, $6,200; remodeling of offices, $22,800; rearrangement of the shipping and receiving area resulting in an increase in productivity. $35,800; addition of a security system to the manufacturing facility, $25,800. 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