Al's Sporting Goods purchased store fixtures on January 1,2014,at a cost of $180,000. The anticipated service life was ten years, with no residual value. Al's has been using the double-declining balance method,but in 2016 adopted the straight-line method because the company believes it is a better meausure of income. Al's has a December 31 year-end. Ignoring income taxes,the journal entry to record the adoption of the new method of depreciation and the 2016 depreciation under the new method is (assuming no entry for depreciation has been made for 2016 yet): On January 1,2014, Pine purchased an asset that had an estimated salvage value of $700 after the estimated useful life of 4 years. Pine uses the sum-of-years-digit depreciation method and recorded $1,560 of depreciation expense in 2016. What was the original cost of the asset? The following expenditures relating to a factory building were made by East Company during the year ended 12/31/16: Replacement of all the old doors with new fireproof doors $75,000 Cleaned the factory building and lubricated the Machinery $25,000 Major improvements to the plumbing system $35,000 How much should be capitalized in 2016