Pharoah Manufacturing operates a small factory building. Recently, the company paid some amounts related to its property, plant, and equipment. Pharoah also paid a local company $87,000 in cash for a computerized control panel. The control panel was to be added to one of Pharoah's existing manufacturing machines, which was currently operated manually. The control panel would control the machine by computer, making it more efficient. The existing machine had been purchased four years previously for $360,000 and was depreciated on a straight-line basis over twelve years. Prepare the journal entry to record this transaction, assuming Pharoah follows IFRS. (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 0 for the amounts. List debit entry before credit entry.) Pharoah paid a local company to perform some work on one of the company's forklifts (F1). The itemized invoice for the work showed charges of $730 for re-aligning the wheels, $180 for an oil change, $220 for replacing one of the belts, and $400 for touching up some paint. Prepare the journal entry to record this transaction, assuming Pharoah follows IFRS. (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 0 for the amounts. List debit entry before credit entry.)