Beltone Company made the following expenditures related to its 10-year-old manufacturing facility 1 The heating system was replaced at a cost of $225,000. 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 $820,000. The new wing substantially increases the productive capacity of the plant 3. Annual building maintenance was performed at a cost of $19,500 4. All of the equipment on the assembly line in the plant was rearranged at a cost of $50,000. 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 journ entry required" in the first account field.) View transaction list Journal entry worksheet 2 Record the replacement of the heating system. Note: Enter debits before credits Event General Journal Debit Credit Accumulated depreciation-building 225 000 Cash 225.000