The following selected events occurred for Orwell Company during the first quarter of 2019:
Jan. 11 A motor breaks on a machine and is replaced for $2,400. This replacement was expected when the machine was purchased.
Feb. 15 A machine breaks down unexpectedly and requires repairs of $700.
Mar. 10 An accident damages some equipment. Repairs cost $2,000.
19 A motor breaks on a machine and is replaced for $900. The new motor is of an improved design that increases the capacity of the machine.
27 Office layout is rearranged at a cost of $700. At the same time, the walls are repainted for $500.

Required:
1. Prepare journal entries for the preceding transactions.
2. Would any of your answers change if the company used IFRS? If so, how?