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

1. The heating system was replaced at a cost of $195,000. 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 $760,000. The new wing substantially increases the productive capacity of the plant.

3. Annual building maintenance was performed at a cost of $24,000.

4. All of the machinery on the assembly line in the plant was rearranged at a cost of $38,000. 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.)