2. 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. (d) An oil change and wheel alignment was performed costing $100.