For which of the following expenditures would the accumulated depreciation account be adjusted?

$$ Rearrange the production line and add a component to increase the efficiency of operations.

$$ Replace the tires on the CEO's company car. The company's policy is to replace tires on company cars every two years.

$$ Replace the transmission in one of the company's delivery vans. The carrying value of the old transmission is not known.

$$ Replace the central air conditioning unit compressor. The compressor was purchased for $$5,000$ and has accumulated depreciation of $$3,500.$