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 $360,000; and accumulated depreciation was $240,000 at the beginning of the current year. During the current year, the following expenditures relating to the plant building are made. $20,400 43,200 60,000 1. Continuing, frequent, and low-cost repairs 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 4. Unusual and infrequent repairs due to damage from flood; repairs did not increase the use, value, or the economic life of the asset 5. Complete overhaul of the plumbing system (old costs unknown) 7,200 15,000 * Original cost of the roof was $48,000 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. Note: Round your answers to the nearest whole number. Account Name Debit Credit (1) To record repair (2) To record shed 4 (3a) To remove old roof 9 (3b) To record new roof (4) To record repair (5) To record overhaul of plumbing system Check