A company has a building account on the trial balance that has a debit balance of $30 million and $24 million in accumulated depreciaiton. this building was purchased in January 1983 with an estimated usefule life of 50 years and no residual value. The company uses the straight line method of depreciation. During the year they had the followngn expenditures that pertained to the building:

• The roof was repalced at a cost of $5 million and expected to have a usefule life of 15 years ( note: limited to the remaining usefule life of the building). The old roof had an origianl costs of $2 million.
• The compnay made frequent repairs to the building during the year which cost $159,000
• The comapny had to replace the old heating system with a new pone at ta total cost of $700,000, with a usefule life of 7 years and no resuidual value. The old heating system was estimated to cost $100,000 and it was fully depreciated.
• The company sustained a smll fiew that cause $88,000 in damage and the company had no insurance.

Prepare the journal entries related to the above noted expenditures for the building during the year.