Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its equipment, $5,900; remodeling of offices, $22,500; rearrangement of the shipping and receiving area resulting in an increase in productivity, $35,500; addition of a security system to the manufacturing facility, $25,500. How should Demmert account for each of these expenditures? Amount Classification Accounting treatment Expenditure Annual maintenance on equipment Remodeling of offices Rearrangement of the shipping and receiving area Addition of a security system