Has your accountant told you that you need to spend some money on office things before the end of the year?  Try this:

Let’s say you have $20,000 and ten employees.  Tell everyone that you have $10,000 to spend to make the office better.  Ask each employee what one thing (costing from $1–10K) they’d buy the office to make it a better place to work for everyone.  Put the suggestions up on the wall and let everyone discuss and vote for the winner.  Then buy it.

Now, take the remaining $10,000 and divide it equally among your employees (including yourself).  Don’t pay it to them.  Instead, ask each how they’d spend their $1000 to make the office work better for them.  Then buy it.

I think you’ll be amazed at what a morale booster this will be for your office.  The amount doesn’t have to be $20k either.  Your employees will be happy to know that you not only value their input on making your office a better place to work, you act upon it.