Budget Hardware Consultants purchased a building for $452,000 and depreciated it on a straight-line basis over a 35-year period. The estimated residual value is $102,000. After using the building for 15 years, Budget realized that wear and tear on the building would wear it out before 35 years and that the estimated residual value should be $90,000. Starting with the 16th year, Budget began depreciating the building over a revised total life of 20 years using the new residual value. Journalize depreciation expense on the building for years 15 and 16.