delta manufacturing paid 62000 to purchase a computerized assembly machine on january 1 2016

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Delta Manufacturing made the following expenditures on the computerized assembly machine in 2019:
Jan. 2 Added an overdrive mechanism for $8,000 that would improve the overall quality of the performance of the machine but would not extend its life. The salvage value was revised to $2,500.
Aug. 1 Performed routine maintenance, $1,250.
Oct. 2 Replaced some computer chips (considered routine), $800.
Dec. 31 Recognized 2019 depreciation expense.
a. Record the 2019 transactions in a statements model like the preceding one.
b. Prepare journal entries for the 2019 transactions.

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