Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western account for each of these expenditures? 1. Salaries for the repair technicians, $141,000 2. Remodeling of the executive offices, $86,000 3. Annual maintenance costs related to its machinery, $78,600 4. Improvement of the production line resulting in an increase in productivity, $33,700 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $43,700