Sandhill Company has a December 31 fiscal year end and follows ASPE. The following selected transactions are related to its property, plant, and equipment in 2021:

Jan. 12		All of the companys light bulbs were converted to energy-efficient bulbs for $2,800. Sandhill expects that this will save money on its utility bills in the future.
Feb. 6		Paid $6,000 to paint equipment that had started to rust.
Apr. 24		An air conditioning system was installed in the factory for $80,000.
May 17		Safety training was given to factory employees on using the equipment at a cost of $3,500.
July 19		Windows broken in a labour dispute (not covered by insurance) were replaced for $6,400.
Aug. 21		Paid $26,000 to convert the company's delivery vehicles from gasoline to propane. Sandhill expects this will substantially reduce the vehicles future operating costs and consequently improve efficiency, but it will not extend the vehicles' useful lives.
Sept. 20		The exhaust system in a delivery vehicle was repaired for $3,200.
Oct. 25		New parts were added to equipment for $21,000. Sandhill expects this will increase the equipment's useful life by four years.
Dec. 31		After recording annual depreciation, Sandhill reviewed its property, plant, and equipment for possible impairment. Sandhill determined the following:
		1.		Land that originally cost $225,000 had previously been written down to $200,000 in 2018 as a result of a decline in the recoverable amount. The current recoverable amount of the land is $248,000.
		2.		The recoverable amount of equipment that originally cost $195,000 and has accumulated depreciation of $95,000 is $80,000.

Prepare journal entries to record the above transactions. All transactions are paid in cash. (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. Record journal entries in the order presented in the problem.)