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Nestern Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western account for each of hese expenditures?

Salaries for the repair technicians, $$153,000$

Remodeling of the executive offices, $$83,000$

Annual maintenance costs related to its machinery, $$76,100$

Improvement of the production line resulting in an increase in productivity. $$31,900$

Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $$38,900$