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 equipment 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 transaction/event, select "No journal entry required" in the first account field.)