Belltone Company made the following expenditures related to its 10-year-old manufacturing facility: a. The heating system was replaced at a cost of $190,000. The cost of the old system was not known. The company accounts for improvements as reductions of accumulated depreciation.
b. A new wing was added at a cost of $750,000. The new wing substantially increases the productive capacity of the plant.
c. Annual building maintenance was performed at a cost of $23,000.
d. All of the equipment on the assembly line in the plant was rearranged at a cost of $36,000. The rearrangement clearly increases the productive capacity of the plant.

Required:
Prepare journal entries to record each of the above expenditures.