please help me complwte the 3 journal entries

Oki Company pays $311,600 for equipment expected to last four years and have a $30,000 salvage value. Prepare journal entries to record the following costs related to the equipment. 1. Paid $19,200 cash for a new component that increased the equipment's productivity. 2. Paid $4,800 cash for minor repairs necessary to keep the equipment working well. 3. Paid $12,150 cash for significant repairs to increase the useful life of the equipment from four to seven years