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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, $159,000 2 Remodeling of the executive offices, $85.100 3 Annual maintenance costs related to its machinery, $72,300 4. Improvement of the production line resulting in an increase in productivity, $31.600 Capitalize and depreciate over the useful life of the asset. Expense in the period incurred. 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage $42.000