4 15 points On March 31, 2021, Susquehanna Insurance purchased an office building for $13,800,000. Based on their relative fair values, one-third of the purchase price was allocated to the land and two-thirds to the building. Furniture and fixtures were purchased separately from office equipment on the same date for $1,260,000 and $760,000, respectively. The company uses the straight-line method to depreciate its buildings and the double-declining-balance method to depreciate all other depreciable assets. The estimated useful lives and residual values of these assets are as follows: Residual Value Service Life Building 25 10% of cost eBook Furniture and fixtures Office equipment 20 10 10% of cost $36,000 Print Required: References Calculate depreciation for 2021 and 2022. (Do not round intermediate calculations.) Building Furniture and fixtures Office equipment Depreciation 2021 2022