On Jan. $26,2023,$ Evan's Greenhouses paid $$147,000$ to replace the cooling$/$heating system in $11$ of their $32$ greenhouses. The original cooling$/$heating systems were capitalized as part of the greenhouses when they were purchased $4$ years ago, and they were not recorded as a separate component. When purchased, the greenhouses were depreciated using straight$-$line depreciation with an assumption of a $25$ year life with no residual value. Management of Evan's Greenhouses estimated that the cost of the cooling$/$heating system has increased by $28\%$ from when the greenhouses were originally purchased.

Prepare the journal entry for the replacement of the cooling$/$heating system. $(8$ marks$)$ Round your calculations to the nearest whole dollar.