Assume Z-1 Fashion Consultants purchased a building for $455,000 and depreciated it on a straight-line basis over 40 years. The estimated residual value was $94,000. After using the building for 20 years, Z- 1 realized that the building will remain useful only 15 more years. Starting with the 21st year, Z-1 began depreciating the building over a revised total life of 35 years and decreased the residual value to $15,600. Requirement 1. Record depreciation expense on the building for years 20 and 21. (Record debits first, then credits. Explanations are not required. Leave unused cells blank.) Start by recording depreciation expense on the building for year 20. Journal Date Accounts Debit Credit Year 20