Bailand Company purchased a building for $$210,000$ that had an estimated residual value of $$10,000$ and an estimated service life of $10$ years. Bailand purchased the building $4$ years ago and has used straight$-$line depreciation. At the beginning of the fifth year $($before it records depreciation expense for the year$),$ the following independent situations occur: $1.$ Bailand estimates that the asset has $8$ years$$ life remaining $($for a total of $12$ years$).2.$ Bailand changes to the sum$-$of$-$the$-$years$-$digits method. $3.$ Bailand discovers that the estimated residual value has been ignored in the computation of depreciation expense. Required: For each of the independent situations, prepare all the journal entries relating to the building for the fifth year. Ignore income taxes.