On April $1,2022,$ the KB Toy Company purchased equipment to be used in its manufacturing process. The equipment cost $$61,200,$ has an nine$-$year useful life, and has no residual value. The company uses the straight$-$line depreciation method for all manufacturing equipment.

On January $4,2024,$ $$15,150$ was spent to repair the equipment and to add a feature that increased its operating efficiency. Of the total expenditure, $$3,400$ represented ordinary repairs and annual maintenance and $$11,750$ represented the cost of the new feature. In addition to increasing operating efficiency, the total useful life of the equipment was extended to $11$ years.

Prepare journal entries for the depreciation for $2022$ and $2023.$

Prepare journal entry for the $2024$ expenditure. $[$Any capitalized amounts are recorded using Alternative $2$capitalization of new cost$].$

Prepare journal entry for the depreciation for $2024.$