The following transactions occurred during 2020. Assume that depreciation of 10% per year is charged on all machinery and 4% per year on buildings, on a straight-line basis, with no estimated residual value. Assume also that depreciation is charged for a full year on all fixed assets that are acquired during the year, and that no depreciation is charged on fixed assets that are disposed of during the year.

Jan. 30		A building that cost $ 130,000 in 2003 was torn down to make room for a new building structure. The wrecking contractor was paid $ 5,000 and was permitted to keep all materials salvaged.
Mar. 10		A new part costing $ 2,000 was purchased and added to a machine that was purchased in 2018 for $ 15,000. The new part replaces an original machine part, and does not extend the machines useful life. The old parts cost was not separable from the original machines cost.
Mar. 20		A gear broke on a machine that cost $ 8,000 in 2015, and the gear was replaced at a cost of $ 182. The replacement does not extend the machines useful life.
May 18		A special base that was installed for a machine in 2014 when the machine was purchased had to be replaced at a cost of $ 5,000 because of defective workmanship on the original base. The cost of the machinery was $ 14,000 in 2014. The cost of the base was $ 3,000, and this amount was charged to the Machinery account in 2014.
June 23		One of the buildings was repainted at a cost of $ 6,500. It had not been painted since it was constructed in 2016.

(a) Prepare general journal entries for the transactions. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. Record entries in the order presented in the problem.)