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Riley Holdings Corp. incurred the following expenditures: $5,000 cost to replace the transmission in a company-owned vehicle; $18,300 cost of annual property insurance on the

Riley Holdings Corp. incurred the following expenditures: $5,000 cost to replace the transmission in a company-owned vehicle; $18,300 cost of annual property insurance on the companys production facilities; $15,700 cost to develop and register a design patent; $64,100 cost to add a security and monitoring system to the companys distribution center; $2,300 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.)

$5,000

$15,700

$64,100

$18,300

$2,300

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