In January of $1980$ Moer Inc purchased a building for $$15,000,000$ and at that time estimated that the building would have a useful life of $50$ years and no residual value. Moer Inc uses the straight line method to depreciate all of its assets.

During $2020,$ the following expenditures were made:

On January $1^{st},2020$ the original siding was replaced with new siding. The old siding cost $$2,000,000$ and the new siding cost $$3,500,000.$ The new siding is expected to have a useful life of $15$ years.

On February $6^{th},2020$ there was $$60,000$ of uninsured damage to the building caused by severe weather that was repaired. This major repair did not change the estimated useful life of the building or its residual value.

The buildings old air filtration system was replaced with a new one on June ${22}^{nd},2020.$ The new air filtration system cost $$900,0000$ and it is estimated that it will have a useful life of $10$ years. The cost of the old air filtration system is unknown, but it is estimated to be $$200,000$ and is fully depreciated.

Regular repairs on the building occurred throughout $2020$ totalled $$122,000.$

In the space provided below, prepare the journal entries to record the expenditures related to the building during $2020.$