On April 1, 2014, the KB Toy Company purchased equipment to be used in its manufacturing process. The equipment cost $51,200, 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, 2016, $12,950 was spent to repair the equipment and to add a feature that increased its operating efficiency. Of the total expenditure, $2,300 represented ordinary repairs and annual maintenance and $10,650 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 2014 and 2015. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record the depreciation expense for 2014.

Record the depreciation expense for 2015.

Record the 2016 expenditure.

Record the depreciation expense for 2016.