Record journal entries for these following using the information below

1.Record the replacement of the heating system.

2. Record the addition to the building

3.Record the annual maintenance cost

4. Record the rearrangement cost.

Belltone Company made the following expenditures related to its 10-year-old manufacturing facility

1.	The heating system was replaced at a cost of $185,000. The cost of the old system was not known. The company accounts for improvements as reductions of accumulated depreciation.
2.	A new wing was added at a cost of $740,000. The new wing substantially increases the productive capacity of the plant.
3.	Annual building maintenance was performed at a cost of $22,000.
4.	All of the machinery on the assembly line in the plant was rearranged at a cost of $34,000. The rearrangement clearly increases the productive capacity of the plant.