Depreciation expense must be recorded for the month of December.
The building was purchased on February 1, 2016 for $37,500 with a remaining useful life of 25 years and a salvage value of $3,000.
	The method of depreciation for the building is straight-line.
The equipment was purchased on February 1, 2016 for $21,600 with a remaining useful life of 4 years and a salvage value of $1,800.
	The method of depreciation for the equipment is double-declining balance.
Depreciation has been recorded for the building and equipment for months February through November.