Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Westem account for each of these expenditures? 1. Salaries for the repair technicians, 5157.000 2 Remodeling of the executive offices $90,000 3. Annual maintenance costs related to its machinery, 570,300 4. Improvement of the production line resulting in an increase in productivity. $31,600 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage. 541.600