Journalize each of the following transactions:
(a) A wing costing $1,000,000 was added to the building. A new mortgage was issued for the cost.
(b) Equipment was upgraded to increase its capacity to produce widgets. The upgrade cost of $10,000 was paid in cash.
(c) A major overhaul costing $5,000 on a machine increased the useful life by 2 years. The payment was made in cash