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

expenditures?

salaries for the repair technicians, $$155,000$

remodeling of the executive offices, $$84,000$

annual maintenance costs related to its machinery,

$$72,900$

improvement of the production line resulting in an

increase in productivity, $$38,000$

addition of a sprinkler system to the manufacturing facility

to reduce the risk of fire damage, $$35,000$

:: Expense in the period incurred

:t Capitalize and depreciate over the service life of the asset