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

1.	The heating system was replaced at a cost of $220,000. The cost of the old system was not known. The company accounts for improvements as reductions of accumulated depreciation.
2.	A new wing was added at a cost of $810,000. The new wing substantially increases the productive capacity of the plant.
3.	Annual building maintenance was performed at a cost of $18,500.
4.	All of the machinery on the assembly line in the plant was rearranged at a cost of $48,000. The rearrangement clearly increases the productive capacity of the plant.

Required:

Prepare journal entries to record each of the above expenditures. (If no entry is required for a particular event, select "No journal entry required" in the first account field.)