During the year, Grow-a-Lot made two repairs. The first repair was to the Widget Maker they\ purchased in #1. They paid $12,100 to replace the existing conveyor belt. Given the condition of\ the Widget Maker when it was purchased on Jan. 1, the plant manager had anticipated the need\ to replace the conveyor belt this year. The second repair was $8,000 spent on the shelving units\ in the warehouse. The shelves are now expected to last an additional 5 years and be able to\ hold three times as much weight. They also julienne fries.\ Record the journal entry for each repair