*NEED DETAILED EMPHASIS on #3

On April 1, 2019, the KB Toy Company purchased equipment to be used in its manufacturing process. The equipment cost $52,200, has an ten-year useful life, and has no residual value. The company uses the straight-line depreciation method for all manufacturing equipment. On January 4, 2021, $13,250 was spent to repair the equipment and to add a feature that increased its operating efficiency. Of the total expenditure, $2,400 represented ordinary repairs and annual maintenance, and $10,850 represented the cost of the new feature. In addition to increasing operating efficiency, the total useful life of the equipment was extended to 12 years. Required:

1. Prepare journal entries for the depreciation for 2019 and 2020. 2. Prepare journal entries for the 2021 expenditure. 3. Prepare journal entries for the depreciation for 2021.