Changes and Corrections of Depreciation

On January 1, 2008, Klinefelter Company purchased a building for $520,000. The building had an estimated life of 20 years and an estimated residual value of $20,000. The company has been depreciating the building using straight-line depreciation.

Required:

At the beginning of 2014, the following independent situations occur. For each of these situations, prepare all journal entries related to the building for 2014. Ignore income taxes.