Western Wholesale Foods incurs the following expenditures during the current fiscal year. How should Western account for each of these expenditures? 1 2 Salaries for the repair technicians, $150,000 Remodeling of the executive offices, $85,500 Annual maintenance costs related to its machinery, $70,200 3 4 Capitalize and depreciate over the useful life of the asset. Improvement of the production line resulting ease in productivity, $33 200 Expense in the period incurred. 5. Addition of a sprinkler system to the manufacturing facility to reduce the risk of fire damage, $35,200