Hem 1: Ently A incurred the following plant asset expendilures in during the yea. 1. Real estute purchased to buld an avaton maintenence hanger 2. Acorved real estato taxes (owed by seler) paid at the 3. Cost of demolition of builing to make land sultatio for 3. Cost of demolition of construction ol hangar 4. Cout of filing and grading the land 5. Excavation (foundaton) costs for now hanger 9. Proceeds from salvege of denoliched buliding 15,500 Uat the lems and amounts that make up the Land socount. Be sure to provide a total. Hem 3: Equpmert that cont s17.,000 and on which 3125.000 d acoumutated Item 4: Entity B bought equipment for $400,000 on January 1, 2022. It estimated the useful life to be 10 years with no salvage value, and the straight-line method of depreciation was used. On January 1, 2023, Entity B decides that it will use the equipment for a total of 4 years. Compute the revised depreciation expense for 2023 and make the entry to record depreciation expense. Show work