27. More Value has a building that was originally purchased for $200,000 on January 1, 2015. The company expected the building to have a useful life of 25 years with a $20,000 salvage value. At the beginning of 2020, the company revises its useful life to a total of 35 years with a $14,000 salvage value. If the company uses straight-line method to calculate depreciation, determine the following:

a. Accumulated depreciation to date

b. Book value at the beginning of 2020

c. Revised annual depreciation expense