# The following selected events occurred during 2007: Jan. 10 A

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.