Budget Hardware Consultants purchased a building for $490,000 and depreciated it on a? straight-line basis over a 40?-year period. The estimated residual value is $90,000. After using the building for 15? years, Budget realized that wear and tear on the building would wear it out before 40years and that the estimated residual value should be $80,000. Starting with the 16th? year, Budget began depreciating the building over a revised total life of 35 years using the new residual value. Journalize depreciation expense on the building for years 15 and 16. ? Record debits? first, then credits. Select the explanation on the last line of the journal entry? table. (Select one of the following to record for debits, credit, and explanation) a. Accumulated depreciation-building, b. accumulated depreciation-equipment, c. building, d. cash, e. depreciation expense-building, f. depreciation expense-equipment, g. equipment, h. to record depreciation on building, i. to record depreciation on equipment, j. to record sale of equipment.