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Exercise 8-15 Ordinary repairs, extraordinary repairs and betterments LO C3 Oki Company pays $289,900 for equipment expected to last four years and have a $30,000 salvage value. Prepare journal entries to record the following costs related to the equipment. 1. During the second year of the equipment's life, $18.650 cash is paid for a new component expected to increase the equipment's productivity by 10% a year view transaction list view general journal Journal Entry Worksheet Record the betterment cost of $18,650 cash. Event General Journal Debit Credit "Enter debits before credits clear entry record entry