McClain Company incurred the following expenditures during 2019:

Apr.	9	The air conditioning system in the old manufacturing facility was replaced for $88,000. The old air conditioning system had a cost of $73,250 and a book value of $2,300. The old air conditioning system had no scrap value.
June	29	Annual maintenance of $38,750 was performed.
Sept.	12	The roof of the old manufacturing facility is replaced at a cost of $63,000. This expenditure substantially extended the life of the facility.
Dec.	28	A new wing was added to the manufacturing facility at a cost of $257,000. This expenditure substantially increased the productive capacity of the plant.

Required:

1.	Prepare journal entries to record McClains expenditures for 2019.

1. Prepare journal entries to record McClains expenditures for 2019.

General Journal Instructions

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GENERAL JOURNAL

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