Indigo paid $48,900 to replace part of the factory floor. The floor had been capitalized as part of the factory building when it was purchased ten years previously and was not considered a separate component. When purchased, the building had been assumed to have a 30-year useful life and was being depreciated on a straight-line basis. At the time of the floor replacement the building had been depreciated for 10 years. Indigo estimated that the original cost of the floor would have been 20% cheaper than the new replacement, due to inflation. Prepare the journal entries to record these transactions, assurning Indigo follows IFRS. (Credit account titles are automatically Indented when the amount is entered. Do not Indent manually. If no entry is required, select "No Entry for the account titles and entero for the amounts.) Account Titles and Explanation Debit Credit (To record new factory floor.) Debit Credit Account Titles and Explanation (To record new factory floor.) (To record the entry for the old floor.)