Additional Problem 6 (Part Level Submission) Sweet Manufacturing operates a small factory building. Recently, the company paid some amounts related to its property, plant, and equipment. Sweet paid $46,300 to replace part of the factory floor. The floor had been capitalized as part of the factory building when it was purchased ten years previously, and was not considered a separate component. When purchased, the building had been assumed to have a 30-year useful life, and was being depreciated on a straight-line basis. At the time of the floor replacement, the building had been depreciated for 10 years. Sweet estimated that the original cost of the floor would have been 19% cheaper than the new replacement, due to inflation. Prepare the journal entries to record these transactions, assuming Sweet follows IFRS (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter O for the amounts. Round answers to O decimal places, e.g 5,275