Ceylоn Mаnufаcturing Ltd. incurred $29,200 in cоsts fоr roofing work аt its factory: $28,000 to replace the previous roof installed when the building was first built, and $1,200 to repair and replace some shingles on the garage extension as a result of a recent storm. The factory building was constructed 15 years ago. The original roof was not recognized as a separate component of the building and its original cost is not known. The building had been depreciated on a straight-line basis assuming a 40-year useful life. Construction costs in the area have doubled since the factory was completed 15 years ago. Prepare the journal entries to record1. Cost of roofing work2. Removal of original roof’s carrying amount