Ayayai paid $46,200 to replace part of the factory floor. The floor had been capitalized as part of the factory building when it was purchased ten years previously and was not considered a separate component. When purchased, the building had been assumed to have a 30-year useful life and was being depreciated on a straight-line basis. At the time of the floor replacement, the building had been depreciated for 10 years. Ayayai estimated that the original cost of the floor would have been 20% cheaper than the new replacement, due to inflation. Prepare the journal entries to record these transactions, assuming Ayayai follows IFRS, (Credit occount titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)