Belltone Company made the following expenditures related to its 10-year-old manufacturing facility: 1. The heating system was replaced at a cost of $235,000. 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 $840,000. The new wing substantially increases the productive capacity of the plant. 3. Annual building maintenance was performed at a cost of $21,500 4. All of the equipment on the assembly line in the plant was rearranged at a cost of $54,000. 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 transaction/event, select "No journal entry required" in the first account field.) View transac ction list Journal entry worksheet 4 Record the replacement of the heating system Note: Enter debits before credits