During 2018, Dippity Dog Inc. incurred the following expenditures (cash) on its office building.

For each item, give the required entry (entries).

(A) Normal, recurring, maintenance and repairs, $1,350.

(B) Unusual, high-cost repairs, $48,000, which added additional value to the building.

(C) Replaced the original freight elevator in the building with a new elevator that cost $40,000 (cash). The old elevator (original cost, $30,000; accumulated amortization, $23,000) was sold for $7,700.