Journalize Each of the Following Transactions: (A) a Wing Costing $\$ 2,345,000$

Journalize each of the following transactions: (a) A wing costing $\$ 2,345,000$ was added to the building. A new mortgage was issued for the cost.
(b) Equipment was upgraded to increase its capacity to produce widgets. The upgrade cost of $\$ 11,500$ was paid in cash.
(c) A major overhaul costing $\$ 8,000$ on a machine increased the useful life by 4 years. The payment was made in cash.