Belltone Company made the following expenditures related to its $10-$year$-$old manufacturing building:

The heating system was replaced at a cost of $$225,000.$ The cost of the old system was not known. The company accounts for

improvements as reductions of accumulated depreciation.

A new wing was added at a cost of $$820,000.$ The new wing substantially increases the productive capacity of the building.

Annual building maintenance was performed at a cost of $$19,500.$

All of the equipment on the assembly line in the building was rearranged at a cost of $$50,000.$ The rearrangement clearly increases

the productive capacity of the equipment.

Required:

Prepare journal entries to record each of the above expenditures.

Note: If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.

Journal entry worksheet

$1.$ Record the replacement of the heating system. $2.$ Record the addition to the building. $3.$ Record the annual maintenance costs. $4.$ All of the equipment on the assembly line in the building was rearranged at a cost of $$50,000.$ The rearrangement clearly increases the productive capacity of the equipment.