Peloton Company constructed a building at a cost of $2,856,000 and occupied it beginning in January 1993. It was estimated at that time that its life would be 40 years, with no salvage value. In January 2013, a new roof was installed at a cost of $357,000, and it was estimated then that the building would have a useful life of 25 years from that date. The cost of the old roof was $214,200. What entry should be made in 2013 to record the replacement of the roof? What amount of depreciation should be charged for the year 2013?