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, $156,000 2 Remedeling of the executive offices. 580,300 3. Arnual maintenance conts related to its machinery. $71,300 4 Improvement of the production line resulting in an inciease in productivity, 531,100 5. Addtion of a sprinaler syiem to the mandacturing tacilify to reduce the risk at fre damage, $44,400