Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western account for each of these expenditures? Sataries for the repair technicians, 5158,000 2 Remodeling of the executive offices, 580 300 3. Annual maintenance costs related to its machinery, 574 500 4. Improvement of the production line resulting in an increase in productivity, $37.100 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage. $42.100