The following transactions occurred during 2017. Assume that depreciation of 10% per year is charged on all machinery and 5% per year on buildings, on a straight-line basis, with no estimated salvage value. Depreciation is charged for a full year on all fixed assets acquired during the year, and no depreciation is charged on fixed assets disposed of during the year.

Jan. 30		A building that cost $139,920 in 2000 is torn down to make room for a new building. The wrecking contractor was paid $5,406 and was permitted to keep all materials salvaged.
Mar. 10		Machinery that was purchased in 2010 for $16,960 is sold for $3,074 cash, f.o.b. purchasers plant. Freight of $318 is paid on the sale of this machinery.
Mar. 20		A gear breaks on a machine that cost $9,540 in 2009. The gear is replaced at a cost of $2,120. The replacement does not extend the useful life of the machine but does make the machine more efficient.
May 18		A special base installed for a machine in 2011 when the machine was purchased has to be replaced at a cost of $5,830 because of defective workmanship on the original base. The cost of the machinery was $15,052 in 2011. The cost of the base was $3,710, and this amount was charged to the Machinery account in 2011.
June 23		One of the buildings is repainted at a cost of $7,314. It had not been painted since it was constructed in 2013.

Prepare general journal entries for the transactions. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)

Date	Account Titles and Explanation	Debit	Credit
1/30
3/10
1/303/103/205/186/23
5/18
1/303/103/205/186/23