On January 1, 2023, the accounting records of Sasseville Lte included a debit balance of $15 million in the Bullding account and of $12 million in the related Accumulated Depreciation account. The building was purchased in January 1983 for $15 million, and was estimated to have a 50-year useful life with no residual value. Sasseville uses the straight-line depreciation method for all of its property, plant, and equipment. During 2023, the following expenditures relating to the building were made: 1. The original roof of the buliding was removed and replaced with a new roof. The old roof cost $1 million. The new roof cost $2.50 million and is expected to have a 10-year useful life. 2. The ongoing frequent repairs on the building during the year cost $57,000. 3. The building's old heating system was replaced with a new one. The new HVAC cost $700,000 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 $44,000 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 2023 . (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter Ofor the amounts. List all debit entries before credit entries.) 2. 3. (Purchase of HVAC) (Disposal of old HVAC) 4