Expenditure	Amount	Classification
Annual maintenance on machinery
Remodeling of offices
Rearrangement of the shipping and receiving area
Addition of a security system

Demmert Manufacturing incurred the following expenditures during the current fiscal year: annual maintenance on its machinery, $6,800; remodeling of offices, $23,400; rearrangement of the shipping and receiving area resulting in an increase in productivity, $36,400; addition of a security system to the manufacturing facility, $26,400. How should Demmert account for each of these expenditures?