Splish Company constructed a building at a cost of $$2,728,000$ and occupied it beginning in January $2006.$ It was estimated at that

time that its life would be $40$ years, with no salvage value.

In January $2026,$ a new roof was installed at a cost of $$372,000,$ and it was estimated then that the building would have a useful life

of $25$ years from that date. The cost of the old roof was $$198,400.$ What entry should be made in $2026$ to record the replacement of the roof? $($If no entry is required, select $"$No entry" for the account

titles and enter $0$ for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually. List all

debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit

$($To record the disposition of the old roof.$)$

$($To record the installation of the new roof.$)$