$ 7Je,eee Big Sky Fares Partial Balance Sheet April 30, 2e2e Property, plant and equipment: Land Building Less: Accumulated depreciation Equipment? tessi Accumulated depreciation Total property, plant and equipment 332,500 $855, 522,560 57e.ee 241,682 328, 120 $1,398,820 'The building was purchased on May 3. 2009, and is depreciated to the nearest whole month using the straight line method Depreciation is based on a 18 year life, after which it will be demolished and replaced with a new one. 2 The equipment was purchased on November 3, 2017 and is depreciated to the nearest whole month using the double declining- balance method. The total estimated useful life is 10 years with a residual value of $250,000 Required: 1. Calculate and record depreciation for the year just ended April 30, 2021, for both the building and equipment