The following transactions occurred during 2017. Assume that depreciation of 10% per year is charged on all machinery and 5% per year on buildings, on a straight-line basis, with no estimated salvage value. Depreciation is charged for a full year on all fixed assets acquired during the year, and no depreciation is charged on fixed assets disposed of during the year.

Jan. 30		A building that cost $168,960 in 2000 is torn down to make room for a new building. The wrecking contractor was paid $6,528 and was permitted to keep all materials salvaged.
Mar. 10		Machinery that was purchased in 2010 for $20,480 is sold for $3,712 cash, f.o.b. purchasers plant. Freight of $384 is paid on the sale of this machinery.
Mar. 20		A gear breaks on a machine that cost $11,520 in 2009. The gear is replaced at a cost of $2,560. The replacement does not extend the useful life of the machine but does make the machine more efficient.
May 18		A special base installed for a machine in 2011 when the machine was purchased has to be replaced at a cost of $7,040 because of defective workmanship on the original base. The cost of the machinery was $18,176 in 2011. The cost of the base was $4,480, and this amount was charged to the Machinery account in 2011.
June 23		One of the buildings is repainted at a cost of $8,832. It had not been painted since it was constructed in 2013.

Prepare general journal entries for the transactions.