McClain Company incurred the following expenditures during 2016:

Apr.	9	The air conditioning system in the old manufacturing facility was replaced for $80,000. The old air conditioning system had a cost of $71,750 and a book value of $1,700. The old air conditioning system had no scrap value.
June	29	Annual maintenance of $39,500 was performed.
Sept.	12	The roof of the old manufacturing facility is replaced at a cost of $68,000. This expenditure substantially extended the life of the facility.
Dec.	28	A new wing was added to the manufacturing facility at a cost of $261,000. This expenditure substantially increased the productive capacity of the plant.

Required:

1.	Prepare journal entries to record McClains expenditures for 2016.