Bee Consultants purchased a building for $$540,000$ and depreciated it on a straight$-$line basis over a

$40-$year period. The estimated residual value is $$96,000.$ After using the building for $15$ years, Bee

Consultants realized that wear and tear on the building would wear it out before $40$ years and that the

estimated residual value should be $$80,000.$ Starting with the $16$ th year, Bee Consultants began depreciating

the building over a revised total life of $25$ years using the new residual value. Journalize depreciation expense on

the building for years $15$ and $16.$