Pearl paid $46,500 to replace part of the factory foor. The floor had been capitalized as part of the factory building when it was purchased ten years previously and was not considered a separate component. When purchased, the building had been assumed to have a 30-year useful ilfeand was being depreciated on a straight-ine basis. At the time of the floor replacement, the bullding had been depreciated for 10 years. Pearlestimated that the original cost of the floor would have been 20% cheaper than the new replacement, due to inflation. Prepare the journal entries to record these transactions, assuming Pearl follows IFRS. (Credit occount titles are autonatically indented when the amount is entered, Do not indent monuolly. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entriks) (To record new factory flook) (To record removal of the old floor from the building.)