What are the journal entries for the following?

December 13 Instead of repairing the heavy duty shop hoist at a cost of $1,656.00 and charging this cost to an operating expense account, the hoist, which has one year remaining in it's estimated useful life, is completely overhauled at a cost of $3,600 (check 30094, invoice number 35556). This overhaul will extend the useful life of the hoist to four years. The shop equipment account will be debited directly for this extraordinary repair.