On January 7, 2019, Losering Corporation replaced the roof on its factory at a cost of $217,000. The building was originally placed in service on 1/1/2000 and had a total cost to acquire of $2,500,000. When placed in service, the plant was expected to be used for 40 years, and 0 salvage value was assumed. The original roof accounted for 5% of the original cost. After the replacement, the building is expected to be used until December 31, 2048.

(a) Record the roof replacement as a substitution

(b) Record the roof replacement assuming the cost of the original roof was not known

(c) Record 2019 depreciation, assuming the conditions in part (a)