Biotech Company operates a manufacturing facility where specialized electronic components are assembled for use in consumer products. The facility was purchased in 2006 for a cost of $2,160,000, excluding the land component. At the time f purchase, it was believed that the building would have a useful life of 20 years with no residual value. The company follows the policy of recording a full year of depreciation in the year of an asset's acquisition and no depreciation in the year of an asset's disposal. During 2015, the following transactions with respect to the building occurred: Regular repairs to exterior stucco and mechanical systems were incurred on January 17, at a total cost of $43,000. On May 21, the existing boiler system failed and required replacement. The replacement cost of the new unit was $384.000. Management considers this to be a major component of the building, but had not separately recorded the cost of the original boiler, as it was included in the building purchase price. It is estimated inflation has increased the cost of these types of units by 20% since 2006. A small fire in the staff kitchen caused damage that cost $9,000 to repair, was repaired on May 21. A major structural repair to the foundation was undertaken on September 14. This repair cost $64,000 and was expected to extend the useful life of the building by six years over the original estimate The entire building was repainted at a cost of $8,000 on October 13. This did not extend the useful life of the building, but improved its overall appearance. Prepare the entries necessary to reflect the above information in Biotech Company's journal. Assume that all transactions were settled in cash. Also remember to record the year end depreciation expenses. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd/mmm (ie. January 15 would be 15/Jan). Please make sure your final answer(s) are accurate to 2 decimal places. General Journal Page 1 Date Account/Explanation PR Debit Credit + - + - 1 +