Chopra Inc., a public company, reported various capital asset transactions in 2020. Prepare the journal entries to record the transactions below. Narratives are not required. a. Equipment with an original cost of $65,000 and accumulated depreciation of $52,000 was deemed unusable and was sold for $500 scrap value. b. Regular machine maintenance was carried out for $22,000. c. A major overhaul was done on heavy machinery for a cost of $75,000. This overhaul is expected to be completed every five years. d. Two machines (Machine A and Machine B) were acquired for a lump sum amount of $53,800. Machine A had an appraised value of $40,000 and Machine B, $20,000. e. The building moof was replaced during the period at a cost of $44,800 to improve the insulation in the building and sac on heating costs. The old roof had an original cost of $20,400 and was three-quarters depreciated. f. Chopra acquired land by issuing 3,000 of its common shares. The land was appraised at $120,000 by a reliable, independent valuator on the date of acquisition. Last year, Chopra sold 2,000 shares at $45 per share