On April $1,2019,$ the KB Toy Company purchased equipment to be used in its manufacturing process. The equipment cost $$59,800,$ has an ten$-$year useful life, and has no residual value. The company uses the straight$-$line depreciation method for all manufacturing equipment.

On January $4,2021,$ $$14,750$ was spent to repair the equipment and to add a feature that increased its operating efficiency. Of the total expenditure, $$3,200$ represented ordinary repairs and annual maintenance and $$11,550$ represented the cost of the new feature. In addition to increasing operating efficiency, the total useful life of the equipment was extended to $12$ years.

Required:

$1.$ Prepare journal entries for the depreciation for $2019$ and $2020.$

$2.$ Prepare journal entries for the $2021$ expenditure.

$3.$ Prepare journal entries for the depreciation for $2021.$