Kettle Creek Inc. has various transactions in $20$X$6$:

Plant maintenance was done at a cost of $$70,400.$

The entire manufacturing facility was repainted at a cost of $$88,000.$

The roof on the manufacturing facility was replaced at a cost of $$132,400.$ At the same time, various upgrades were done to the electrical systems at a cost of $$87,600.$ These upgrades to the electrical system were required to be in compliance with the current safety codes. Neither of these transactions increased the life of the manufacturing facility, although the safety of the facility was enhanced. The original roof was separately recorded as a component. It had a cost of $$100,000$ and accumulated depreciation of $$96,000.$ Wiring was also a component, and had an original cost of $$40,000,$ and was fully depreciated.

The company bought a piece of machinery at an auction at a price of $$161,000.$ The machinery had an appraised value of $$190,000,$ so the company was pleased to get this bargain. The company knew that the machine had to be painted and tuned up$.$ HST of $14\%$ was paid on the purchase price.

The machine was delivered to Kettle Creek$$s manufacturing facility. The freight bill was $$3,200.$

The machine was painted and tuned up$,$ at a cost of $$10,400.$ In the process of the tune$-$up$,$ it was discovered that the machine needed additional unexpected repairs, which were done at a cost of $$24,000.$

Required:

Provide journal entries to record the transactions listed above. All items were acquired for cash. $($If no entry is required for a transaction$/$event$,$ select $"$No journal entry required" in the first account field.$)$