Exercise 11-36 (Algo) Subsequent expenditures [LO11-9] Belltone Company made the following expenditures related to its 10 -year-old manufacturing building: 1. The heating system was replaced at a cost of $190,000. 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 $750,000. The new wing substantially increases the productive capacity of the building. 3. Annual building maintenance was performed at a cost of $23,000. 4. All of the equipment on the assembly line in the building was rearranged at a cost of $36,000. The rearrangement clearly increases the productive capacity of the equipment. Required: Prepare journal entries to record each of the above expenditures. Note: If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Journal entry worksheet