Budget Hardware Consultants purchased a building for $448,000 and depreciated it on a straight tine basis over a 35-year period. The estimated residual value is $98.000. After using the building for 15 years, Budget realized that wear and tear on the building would wear it out before 35 years and that the estimated residual value should be $82.000. Starting with the 16 th yoar, Budgot began depreciating the bulding over a revised total life of 20 years using the new residual value. Joumalize depreciation expense on the building for years 15 and 16 . (Record debits first, then credits. Select the explanabion on the last line of the joumal entry table.) Panin bv ioumalizina the depreciation on the building for year 15