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

The heating system was replaced at a cost of $250,000. 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 $750,000. The new wing substantially increases the productive capacity of the plant.

Annual building maintenance was performed at a cost of $14,000.

All of the equipment on the assembly line in the plant was rearranged at a cost of $50,000. 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.)