Flounder purchased equipment on January $2,2022,$ for $$86,300.$ At that time, the equipment had an estimated useful life of $10$ years with a $$5,300$ salvage value. The equipment is depreciated on a straight$-$line basis. On January $2,2025,$ as a result of additional information, the company determined that the equipment has a remaining useful life of $4$ years with a $$2,800$ salvage value.

During $2025,$ Flounder changed from the double$-$declining$-$balance method for its building to the straight$-$line method. The building originally cost $$300,000.$ It had a useful life of $10$ years and a salvage value of $$30,000.$ The following computations present depreciation on both bases for $2023$ and $2024.$

$\backslash$table$[[,\frac{2024}{?},,2023],[$Straight$-$line,$$27,000,,$$$27,000$