9. Annual depreciation expense on a building purchased a few years ago (using the straight-line method) is $5,100. The cost of the building was $102,000. The current book value of the equipment (January 1, 2016) s $86,700. At the time of purchase, the asset was estimated to have a zero salvage value. On January 1, 2016, the compan y decided to duce the ongi al seful life by 25% and to establish a salvage value of $5,100. The firm also decided double-dedlining-balance depreciation was more appropriate. Ignore tax effects Required: 1. Record the journal entry, if any, to report the accounting change. (if no entry is required for a transactionlevent, select "No journal entry required" in the first account field.) View transaction list Journal entry worksheet Record the journal entry, if any, to report the accounting change. Note: Enter debits before credits Event General Journal Debit Credit Record entry Clear entry View general journal 2. Record the annual depreciation for 2016, (If no ontry is required for a transaction/event, select "No