At 30 June 2019 , the financial statements of McMaster Ltd showed a building with a cost (net of GST) of $306,000 and accumulated depreciation of $155,000. The business uses the straight-line method to depreciate the building. When acquired, the building's useful life was estimated at 30 years and its residual value at $61,000. On 1 January 2020 , McMaster Ltd made structural improvements to the building costing $96,000 (net of GST). Although the capacity of the building was unchanged, it is estimated that the improvements will extend the useful life of the building to 40 years, rather than the 30 years originally estimated. No change is expected in the residual value. Calculate the number of years the building had been depreciated to 30 June 2019. (Round intermediate answer \& final answer to 0 decimal places, e.g. 5,275.) Give the general journal entry to record the building's depreciation expense for the year ended 30 June 2020. (Enter debit entries first, followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Round your final answer to 0 decimal places, e.g. 5,275, but use unrounded amounts in your calculations.) Particulars GST receivable Depreciation expense - building Accumulated depreciation - building Building cond Cash at bank Particulars \begin{tabular}{|l|} \hline \\ \hline \\ \hline Depreciation expense - building \\ Cash at bank \\ GST receivable \\ Accumulated depreciation - building \\ Building \\ \hline \hline \end{tabular} Give the general journal entry to record the cost of the structural improvements on 1 January 2020. (Enter all debit entries first, followed by all credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. Where amounts from the part A solution are required, use the rounded amount in your calculations. Round