The Brooks Legal Services Company paid for the following items with cash during 2000:

(a) Installation of energy-efficient windows in offices, $8,500

(b) Overhaul of machine to extend its original life by three years, $1,000

(c) Replacement of dead trees on landscaping around office building, $700

(d) Repainting of all offices, $1,000

(e) Installation of facilities for handicapped employees in office building, $4,900

(f) Replacement of tires on company trucks, $5,300 Required: Using T-accounts, prepare entries to record the preceding transactions. Explain your reason for how you recorded each item.

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