On January 1, 2020, the accounting records of "Dunc Surf" included a debit balance of $15 million in the building account and of $12 million in the related accumulated depreciation account. The building was purchased in January 1980 for $15 million, and was estimated to have a 50-year useful life with no residual value. "Dunc Surf" uses the straight-line depreciation method for all of its property, plant, and equipment. During 2020, the following expenditures relating to the building were made:

1. The original roof of the building was removed and replaced with a new roof. The old roof cost $1.4 million. The new roof cost $3.50 million and is expected to have a 15-year useful life.
2. The ongoing frequent repairs on the building during the year cost $68,000.
3. The building's old heating system was replaced with a new one. The new HVAC cost $805,000 and is estimated to have a seven-year useful life and no residual value. The cost of the old HVAC is unknown, but is estimated to be $200,000 and fully depreciated.
4. A natural gas explosion caused $54,000 of uninsured damage to the building. This major repair did not change the estimated useful life of the building or its residual value.

Prepare the journal entries to record the expenditures related to the building during 2020. Assume all transactions are paid in cash

Here is a picture of what the journal entries should look like: (if this does not work here is a link to the screenshot https://gyazo.com/30d8c39595524a172f2aadeb61c9093c )

No. Account Titles and Explanation Debit Credit 1. (To record the new roof.) T (To record the old roof.) 2. T 3. (To record the new HVAC.) (To record the old HVAC.) 4