Assume The Salvation Army purchased a building for \($900,000\) and depreciated it on a straight-line basis over 30 years. The estimated residual value was \($100,000.\) After using the building for 10 years, the Salvation Army realized that the building will remain useful for only 10 more years. Starting with the 11th year, the Salvation Army began depreciating the build- ing over the newly revised total life of 20 years and decreased the estimated residual value to \($75,000.\) Compute the depreciation expense for years 11 and 12. What effect will this have on the Income statement and balance sheet?