Cullumber Repair Service uses the straight-line method of depreciation. The company's fiscal year-end is December 31. The following transactions and events occurred during the first three years. 2025 July 1 Purchased equipment from the Acme Equipment Center for $6,400 cash plus sales tax of $300, and shipping costs of $440. Nov. 3, Paid for ordinary repairs on the equipment at a cost of $220. Dec. 31 Recorded 2025 depreciation on the basis of a four-year life and estimated salvage value of $580. 2026 Dec. 31 Recorded 2026 depreciation. 2027 Jan. 1 Paid $1,700 for a major upgrade of the equipment. This expenditure is expected to increase the operating efficiency and capacity of.the equipment. Prepare the necessary entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record journal entries in the order presented in the problem. List all debit entries before credit entries). Date Account Titles and Explanation Debit Credit