Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its machinery, $6,700; remodeling of offices, $23,300; rearrangement of the shipping and receiving area resulting in an increase in productivity, $36,300; addition of a security system to the manufacturing facility, $26,300. How should Demmert account for each of these expenditures? Amount Classification Accounting treatment Expenditure Annual maintenance on machinery Remodeling of offices Rearrangement of the shipping and receiving area Addition of a security system