The plant building of Xon Corporation is old (estimated remaining useful life is 12 years) and needs continuous maintenance and repairs. The companys accounts show that the building originally cost $180,000; and accumulated depreciation was $120,000 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	$10,200
2. Added a new storage shed attached to the building; estimated useful life of eight years	21,600
3. Removed roof and replaced it with guaranteed, modern roof*	30,000
4. Unusual and infrequent repairs due to damage from flood; repairs did not increase the use,
value, or the economic life of the asset	3,600
5. Complete overhaul of the plumbing system (old costs unknown)	7,500

* Original cost of the roof was $24,000 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	Debit	Credit
			Answer
			Answer
	(1) To record repair.
			Answer
			Answer
	(2) To record shed.
			Answer
			Answer
			Answer
	(3a) To remove old roof.
			Answer
			Answer
	(3b) To record new roof.
			Answer
			Answer
	(4) To record repair.
			Answer
			Answer
	(5) To record overhaul of plumbing system.