The corporate office building of Damascus Inc. has an original cost of $2,200,000 and accumulated depreciation the following expenditures relating to the building were made.

a. Removed original roof (cost of $220,000 and 50% depreciated) and replaced with a new roof 440,000

b. Updated the electrical system (old costs not known 132,000

c. Incurred ordinary repairs 41,800

d. Completed an extension to the building adding 5 additional conference rooms 825,000

Required

Prepare journal entries to record each event a through d assuming all items are paid in cash.

1a.

debit $$

debit $$

credit $$

to record removal of old roof

1b.

debit $$

credit $$

to record replacement

2.

debit $$

credit $$

to record improvement

3.

debit. $$

credit $$

to record repairs

4.

debit $$

credit $$

to record addition