Riley Holdings Corp. incurred the following expenditures: $3,700 cost to replace the transmission in a company-owned vehicle; $17,000 cost of annual property insurance on the company's production facilities; $14,400 cost to develop and register a design patent; $62,800 cost to add a security and monitoring system to the company's distribution center; $1,000 cost to repair paint damage on a company-owned vehicle caused by normal wear and tear. Which of these expenditures should be capitalized? (Select all that apply) $3,700 $14,400 $62,800 $17000 $1,000 $3700