The following selected events occurred during 2007:

Jan. 10 A motor breaks on a machine and is replaced for $800. This replacement was expected when the machine was purchased.

Jan. 24 A machine that was purchased for $10,000 and has a book value of $1,000 is sold for $600.

Feb. 3 A fully depreciated building that originally cost $25,000 is demolished so that a new building may be constructed. The demolition cost $2,200 and resulted in $700 of salvageable materials.

Feb. 14 A machine breaks down unexpectedly and requires repairs of $700.

Mar. 10 An accident damages some equipment. Repairs cost $2,000.

Mar. 19 A motor breaks on a machine and is replaced for $900. The new motor is of an improved design that increases the capacity of the machine.

Mar. 27 Office layout is rearranged at a cost of $700. At the same time, the walls are repainted for $500.

Required

Prepare journal entries for the preceding transactions.