A recent annual report for AMERCO, the holding company for U-Haul International, Inc., included the following note:

Question:

Note 3: Accounting Policies

Property, Plant, and Equipment

Property, plant, and equipment are stated at cost. Interest expense incurred during the initial construction of buildings and rental equipment is considered part of cost. Depreciation is computed for financial reporting purposes using the straight-line or an accelerated method based on a declining balances formula over the following estimated useful lives: rental equipment 2â€“20 years and buildings and nonrental equipment 3â€“55 years. The Company follows the deferral method of accounting based in the AICPA's Airline Audit Guide for major overhauls in which engine overhauls are capitalized and amortized over five years and transmission overhauls are capitalized and amortized over three years. Routine maintenance costs are charged to operating expense as they are incurred.

AMERCO subsidiaries own property, plant, and equipment that are utilized in the manufacture, repair, and rental of U-Haul equipment and that provide offices for U-Haul. Assume that AMERCO made extensive repairs on an existing building and added a new wing. The building is a garage and repair facility for rental trucks that serve the Seattle area. The existing building originally cost $330,000, and by the end of 2012 (its fifth year), the building was one-quarter depreciated on the basis of a 20-year estimated useful life and no residual value. Assume straight-line depreciation. During 2013, the following expenditures related to the building were made:

(a) Ordinary repairs and maintenance expenditures for the year, $5,000 cash.

(b) Extensive and major repairs to the roof of the building, $17,000 cash. These repairs were completed on December 31, 2013.

Required:

1. Applying the policies of AMERCO, complete the following, indicating the effects for the preceding expenditures. If there is no effect on an account, write NE on the line.