Check my work On March 31, 2021, Susquehanna Insurance purchased an office building for $14,400,000. Based on their relative fair values, one-third of the purchase price was allocated to the land and two-thirds to the building. Furniture and fixtures were purchased separately from office equipment on the same date for $1.280,000 and $780,000, respectively. The company uses the straight-line method to depreciate its buildings and the double-declining balance method to depreciate all other depreciable assets. The estimated useful lives and residual values of these assets are as follows: Service Building Furniture and fixtures Ottice 40 20 10 Residual Value 108 of cost 101 of cost 38,000 Required: Calculate depreciation for 2021 and 2022. (Do not round Intermediate calculations.) Depreciation 2022 Building Fumiture and fixtures Omce equipment 2011 BO**2=60690201