32. The fixed assets have estimated useful lives as follows:

Building - 31.5 years

Computer Equipment - 5.0 years

Office Equipment - 7.0 years

Use the straight-line method of depreciation.Management has decided that assets purchased during a month are treated as if purchased on the first day of the month.The building's scrap value is $500. The office equipment has a scrap value of $500.The computer equipment has no scrap value.Calculate the depreciation for one month.