1.) Show the journal entry if the $50 million is treated as an improvement.

NOTEG. PROPERTY, PLANTANDEQUIPMENT $ in miions) At December 31 Land and land improvements Buildings and building improvements Plant, laboratory and of fice equipment Plantand other property-goss Less: Accu mulated depreclation Plant and other property-net Rental machines Less: Accu mulated depreciation Renta machines-net Total-net 2015 558 6,552 21,116 29,150 28,226 18,842 18,051 10,176 1,115 565 551 $10,830 $10,727 2016 506 6,326 22,318 10,308 984 461 523