Costs Incurred Subsequent to Acquisition 10.47 Company R incurs the following costs relating to several of its plant assets. (a) $10,000 to add a room to its plant headquarters. (b) $2,000 to air condition the vice president's office. (c) $300 for oil changes to seven of the company's vehicles. (d) $500 for miscellaneous minor repairs to the company garage. (e) $700 to add a major part to one of the production machines. This will increase the machine's life by 3 years. Prepare a journal entry for each of these expenditures.