Belltone Company made the following expenditures related to its 10-year-old manufacturing facility: 1. The heating system was replaced at a cost of $230,000. 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 $830,000. The new wing substantially increases the productive capacity of the plant. 3. Annual building maintenance was performed at a cost of $20,500. 4. All of the equipment on the assembly line in the plant was rearranged at a cost of $52,000. The rearrangement clearly increases the productive capacity of the plant. Journal entry worksheet 2 3 4 Record the replacement of the heating system. Note: Enter debits before credits. Event General Journal Debit Credit Record entry Clear entry View general journal Journal entry worksheet