Metlock Word Processing Service uses the straight-line method of depreciation. The company's fiscal year end is December 31. The following transactions and events occurred during the first three years.

2020		July	1		Purchased a computer from the Computer Center for $1,950 cash plus sales tax of $180, and shipping costs of $70.
		Nov.	3		Incurred ordinary repairs on computer of $160.
		Dec.	31		Recorded 2020 depreciation on the basis of a four-year life and estimated salvage value of $400.
2021		Dec.	31		Recorded 2021 depreciation.
2022		Jan.	1		Paid $200 for an upgrade of the computer. This expenditure is expected to increase the operating efficiency and capacity of the computer.

Prepare the necessary entries. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. Record journal entries in the order presented in the problem. List all debit entries before credit entries. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)