Hanoi Foods incurs the following expenditures during the current fiscal year:
(1) Annual maintenance on its machinery, $ 8,900;
(2) Remodeling of offices, $ 42,000;
(3) Improvement of the shipping and receiving area, resulting in an increase in productivity, $ 25,000;
(4) Addition of a security system to the manufacturing facility, $ 35,000. How should Hanoi account for each of these expenditures?