E 11-30 Belltone Company made the following expenditures related to its 10-year-

E 11-30 Belltone Company made the following expenditures related to its 10-year-old manufacturing facility:1. The heating system was replaced at a cost of $250000. The cost of the old system was not known. The company accounts for improvements as reductions of accumulated depreciation.2. A new wing was added at a cost of $750000. The new wing substantially increases the productive capacity of the plant.3. Annual building maintenance was performed at a cost of $14000.4. All of the machinery on the assembly line in the plant was rearranged at a cost of $50000. The rearrangement clearly increases the productive capacity of the plant.Required:Prepare journal entries to record each of the above expenditures.