Starr Company has various transactions in 2011.

1. January 1: Plant maintenance was done, at a cost of $10,000.

2. February 1: Starr Company bought a piece of equipment at an auction for $100,000. The equipment had an appraised value of $150,000 so Starr Company knew this would be a good deal. Starr Company knew that the equipment had to be painted and tuned up. Recoverable sales tax of 11% was paid on the purchase price.

3. March 1: The equipment (from the auction) was delivered to Starr Company's manufacturing facility. Starr Company had agreed to pay the freight bill, for $1,000.

4. September 1: The equipment (from the auction) was painted and tuned up, at a cost of $2,000. However, in the process of the tune-up, it was discovered that the equipment needed additional unexpected repairs that were done at a cost of $10,000.

5. November 1: Starr Company's entire manufacturing facility was repainted with synthetic paint at a cost of $70,000. This was classified as a repair.

Instructions:

Journalize and record Starr Company's transactions. Assume that all payments are made with cash.