Western Wholesale Foods incurs several expenditures during the current fiscal year. In dicate how they should be recorded in their records : expensed or capitalized and depreciated?

A. Salaries for repair technicians $155,000______________

B. Remodeling of executive offices $84,000____________

C. Annual equipment maintenance cost $72,900___________

D. Replacement of production equipment for increased productivity $38,000__________

E. Addition of sprinkler system of Manufacturing Facility $35,000_____________