Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its equipment, $6,000; remodeling of offices, $22,600; rearrangement of the shipping and receiving area resulting in an increase in productivity, $35,600; addition of a security system to the manufacturing facility, $25,600. How should Demmert account for each of these expenditures? Classification nount improvement normal repairs and maintenance rearrangement