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Saved Exercise 8-14 Ordinary repairs, extraordinary repairs, and betterments LO C3 OKI Company pays $303,000 for equipment expected to last four years and have a $30,000 salvage value. Prepare journal entries to record the following costs related to the equipment. 1. Pald $13,600 cash for a new component that increased the equipment's productivity. 2. Pald $3,400 cash for minor repairs necessary to keep the equipment working well. 3. Pald $6,550 cash for significant repairs to increase the useful life of the equipment from four to seven years. View transaction list Journal entry worksheet B Record the betterment cost of $13,600 paid in cash. Note: Enter debits before credits Transaction 1 General Journal Debit Credit Record entry Clear entry View general Journal