1. Continuing, frequent, and low-cost repairs $10,200 2. Added a new storage shed attached to the building; estimated useful life of eight years 21,600 3. Removed roof and replaced it with guaranteed, modern roof* 30,000 4. Unusual and infrequent repairs due to damage from flood; repairs did not increase the use, value, or the economic life of the asset 3,600 5. Complete overhaul of the plumbing system (old costs unknown) 7,500 * Original cost of the roof was $24,000 Prepare the journal entry to record each item 1 through 5, assuming all items are paid in cash.