During the current year, Esty Company replaced the roof on its manufacturing facility with a better roof that also extended the useful life of the facility. The cost of the new roof was $130,000. The old roof cost $92,000 and had accumulated depreciation of $60,000. The company received nothing for the old roof. Which of the following will be included in the journal entry to record the replacement of the roof? Debit - Loss on Disposal $32,000 Credit - Building $32,000 Debit - Repair Expense $130,000 Debit - Building $38,000 Good Hearts Company donated land to a local charity. The charity plans to build an operating facility on the land. The book value of the land on Good Hearts books was $180,000 and the land was appraised at $260,000 as of the date of the donation. Which of the following will be included in the journal entry to record the donation on Good Hearts books? Credit - Land $260,000 Debit - Contribution Expense $260,000 Debit - Cash $260,000 Debit - Loss on Disposal $80,000