Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western ccount for each of these expenditures? 1 Salaries for the repair technicians, $142,000 2 Remodeling of the executive offices, $89,800 3. Annual maintenance costs related to its machinery, $75,100 4. Improvement of the production line resulting in an increase in productivity, $35,700 5 Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage $41,300