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

1.	The heating system was replaced at a cost of $150,000. 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 $600,000. The new wing substantially increases the productive capacity of the plant.
3.	Annual building maintenance was performed at a cost of $15,000.
4.	All of the machinery on the assembly line in the plant was rearranged at a cost of $20,000. The rearrangement clearly increases the productive capacity of the plant.

Required:

Prepare journal entries to record each of the above expenditures

• Record the replacement of the heating system.
• Record the addition to the building.
• Record the annual maintenance costs.
• Record the rearrangement costs.