(Depreciation Changes) On January 1, 2013, Zui Corporation purchased a building and equipment the following useful lives, residual values, and costs: Building: 40-year estimated useful life, exist50,000 residual value, exist1, 200,000 cost Equipment: 12-year estimated useful life, exist10,000 residual value, exist130,000 cost The building was depreciated under the double-declining-balance method through 2016. In 2017, the company decided to switch to the straight-line method of depreciation because of a change in the pattern of benefits received. In 2017, Zui decided to change the equipment's total useful life to 15 years, with a residual value of exist5,000 at the end of that time. The equipment is depreciated under the straight-line method