The following transactions occurred during 2020. 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 $142,560 in 2003 is torn down to make room for a new building. The wrecking contractor was paid $5,508 and was permitted to keep all materials salvaged.
Mar. 10		Machinery that was purchased in 2013 for $17,280 is sold for $3,132 cash, f.o.b. purchasers plant. Freight of $324 is paid on the sale of this machinery.
Mar. 20		A gear breaks on a machine that cost $9,720 in 2012. The gear is replaced at a cost of $2,160. 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 2014 when the machine was purchased has to be replaced at a cost of $5,940 because of defective workmanship on the original base. The cost of the machinery was $15,336 in 2014. The cost of the base was $3,780, and this amount was charged to the Machinery account in 2014.
June 23		One of the buildings is repainted at a cost of $7,452. It had not been painted since it was constructed in 2016.

Prepare general journal entries for the transactions