1. Cottrell incurred the following costs related to its office building. You can assume all costs were paid in cash. (You do not need to record any depreciation related to the office building.)
   1. Installed a second air conditioner because it was determined that one air conditioning unit could not sufficiently cool the building, $7,000.
   2. Repaired and painted wall damage, $800.
   3. Replaced the building roof which was estimated to have a remaining life of less than 5 years, $37,000. The new metal roof should last a minimum of 25 years.
   4. Paid property taxes, $9,000.

1A	Account Title	Debit	Credit
	15110 Office Building	$ 7,000
	10010 Cash		$ 7,000
1B	Account Title	Debit	Credit
	71600 Repairs & Maintenance Expense	$ 800
	10010 Cash		$ 800
1C	Account Title	Debit	Credit
	15110 Office Building	$ 37,000
	10010 Cash		$ 37,000
1D	Account Title	Debit	Credit
	75000 Property Tax Expense	$ 9,000
	10010 Cash		$ 9,000

Did I do this right?