The plant building of Xon Corporation is old (estimated remaining useful life is 12 years) and needs continuous maintenance and repairs. The company's accounts show that the building originally cost $240,000; and accumulated depreciation was $160,000 at the beginning of the current year. During the current year, the following expenditures relating to the plant building are made. 1. Continuing, frequent, and low-cost repairs $13,600 2. Added a new storage shed attached to the building estimated useful life of eight years 3. Removed roof and replaced it with guaranteed, modern roof 28,800 40,000 4 Unusual and infrequent repairs due to damage from flood; repairs did not increase the use, value, or the economic life of the asset 4,800 5. Complete overhaul of the plumbing system (old costs unknown) 10,000 Original cost of the roof was $32,000 Prepare the journal entry to record each item 1 through 5, assuming all items are paid in cash. Note: Round your answers to the nearest whole number. Account Name Repair Expense Cash (1) To record repair. Building Cash (21 To record shed. Debit 40,000 0 Credit 0 40,000 OM 0 0x Accumulated Depreciation 0M Loss on Asset Replacement OM Building 0 13al To remove old roof. Buliding 0 OM Cash 0 OM b) To record new roof Cash Bulding 0x D 140 To record repair. Cash Bulding 0 0 0 15LTo record overhaul.of.plumbing system