LO 5 Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western account for each of these expenditures? 1. Salaries for the repair technicians, $152,000 2. Remodeling of the executive offices, $89,000 3. Annual maintenance costs related to its machinery, $71,200 4 Improvement of the production line resulting in an increase in productivity, $38,500 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $39,900 3.5 points