Biotech Company operates a manufacturing facility where specialized electronic components are assembled for use in consumer products. The facility was purchased in $2011$ for

a cost of $$3,600,000,$ excluding the land component. At the time of purchase, it was believed that the building would have a useful life of $40$ years with no residual value. The

company follows the policy of recording a full year of depreciation in the year of an asset's acquisition and no depreciation in the year of an asset's disposal. During $2020,$ the

following transactions with respect to the building occurred:

The entire building was repainted at a cost of $$5,000$ on February $17.$ This did not extend the useful life of the building, but improved its overall appearance.

Regular repairs to exterior stucco and mechanical systems were incurred on June $4,$ at a total cost of $$48,000.$

On September $13,$ the existing boiler system failed and required replacement. The replacement cost of the new unit was $$184,000.$ Management considers this to be a major

component of the building, but had not separately recorded the cost of the original boiler, as it was included in the building purchase price. It is estimated inflation has

increased the cost of these types of units by $15\%$ since $2011.$

A small fire in the staff kitchen caused damage that cost $$14,000$ to repair, was repaired on November $5.$

A major structural repair to the foundation was undertaken on November $9.$ This repair cost $$97,000$ and was expected to extend the useful life of the building by six years

over the original estimate.

Prepare the entries necessary to reflect the above information in Biotech Company's journal. Assume that all transactions were settled in cash. Also remember to record the year

end depreciation expenses. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($ie$.$ January $15$ would be

$15/$Jan$).$ Please make sure your final answer$($s$)$ are accurate to $2$ decimal places.