Belltone Company made the following expenditures related to its 10-year-old manufacturing facility: 1. The heating system was replaced at a cost of $245,000. 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 $860,000. The new wing substantially increases the productive capacity of the plant. 3. Annual building maintenance was performed at a cost of $23,500. 4. All of the equipment on the assembly line in the plant was rearranged at a cost of $58,000. 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.) View transaction list Import a new list 1 Record the replacement of the heating system 2 Record the addition to the building. 3 Record the annual maintenance costs. 4 Record the rearrangement costs. Credit