Western Wholesale Foods incurs the following expenditures during the current fiscal year. Required: How should Western account for each of these expenditures? Salaries for the repair technicians, $158,000 Remaodeling of the executive offices, 581,000 Annual maintenance costs related to its machinery, $75,400 Improvement of the production line resulting in an increase in productivity, $30,900 Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $39,100