At the beginning of $2019,$ Robotics Inc. acquired a manufacturing facility for $$12\mathrm{.}5$ million. $$9\mathrm{.}5$ million of the purchase price was allocated to the building. Depreciation for $2019$ and $2020$ was calculated using the straight$-$line method, a $25-$year useful life, and a $$1\mathrm{.}5$ million residual value. Assume that $2019$ depreciation was incorrectly recorded as $$32,000.$ This error was discovered in $2021.$

Required

$1.$ Record the journal entry needed in $2021$ to correct the error.

$2.$ What is depreciation on the building for $2021$ assuming no change in estimate of useful life or residual value?