Exercise 11-35 Subsequent expenditures [LO11-9 Belltone Company made the following expenditures related to its 10-year-old manufacturing facility 1 The heating system was replaced at a cost of $220.000. The cost of the old system was not known. The company accounts for improvements as reductions of accumulated depreciation 2 A new wing was added at a cost of $810,000. The new wing substantially increases the productive capacity of the plant 3 Annual building maintenance was performed at a cost of $18,500 4 All of the equipment on the assembly line in the plant was rearranged at a cost of $48.000. The rearrangement clearly increases the productive capacity of the plant Required: Prepare jounal entries to record each of the above expenditures. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) ournal entry worksheet Record the replacement of the heating system Note: Enter debits before credits Debit Credit