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. purchaser’s 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.

Required:
Prepare general journal entries for the transactions.