The following transactions occurred during $2025.$ Assume that depreciation of $10\%$ per year is charged on all machinery and $3\%$ 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 $$253,000$ in $2008$ is torn down to make room for a new building. The wrecking contractor was paid $$18,200$ and was permitted to keep all materials salvaged.

Mar. $10$ Machinery that was purchased in $2018$ for $$19,900$ is sold for $$1,600$ cash, f$.$o$.$b$.$ purchaser's plant. Freight of $$900$ is paid on this machinery.

Mar. $20$ Agear breaks on a machine that cost $$12,300$ in $2017.$ The gear is replaced at a cost of $$810.$ The replacement does not extend the useful life of the machine.

May $18$ A special base installed for a machine in $2019$ when the machine was purchased has to be replaced at a cost of $$6,000$ because of defective workmanship on the original base. The cost of the machinery was $$15,200$ in $2019.$ The cost of the base was $$2,800,$ and this amount was charged to the Machinery account in $2019.$

June $23$ One of the buildings is repainted at a cost of $$12,300.$ It had not been painted since it was constructed in $2021.$

Prepare general journal entries for the transactions. $($Record journal entries in the order presented in the problem. 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. List all debit entries before credit entries.$)$

Date

Account Titles and Explanation

Debit

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