On Janwary 1,2023 , the accounting records of Cheyenne Lte included a debit balance of $20 million in the Building account and of $16 million in the related Accumulated Depreciation account. The building was purchased in January 1983 for $20 million, and was estimated to havea 50 -year usefullife with no residual value. Cheyenne uses the straight-line depreciation method for all of its property, plant, and equipment. During 2023, the following expenditures relating to the bullding were made: 1. The original roof of the building was removed and replaced with a new root. The old roof cost $1.8million. The new roof cost $4.50 million and is expected to have a 10 -year useful life, 2. The ongoing frequent repairs on the building during the year cost $50,000. 3. The building's old heating system was replaced with a new one. The new HVAC cost $889,000 and is estimated to have a seven:year useful tife 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 $46,000 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 duting 2023. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, seiect "No Entry' for the account titles and enter Ofor the amounts. List oli debit entries before credit entries) No. Account Titles and Explanation Debit Credit 1. (Purchase of new rool) (Disposal of old roof) 2. 1. 3. (Purchase of HVAC) (Disposal of old HVAC) 4