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

1) The heating system was replaced at a cost of $185,000. 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 $740,000. The new wing substantially increases the productive capacity of the plant.

3) Annual building maintenance was performed at a cost of $22,000.

4) All of the equipment on the assembly line in the plant was rearranged at a cost of $34,000. 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.)