HEMI purchased land and building for $280,000,000 on September 1, 2019. Accountant recorded this amount in the Land general ledger account because he did not know how to allocate the costs between land and building. Your research indicates that land was appraised at $80,000,000 and the building was appraised at 240,000,000 for insurance purposes. Management estimates the residual value of the building to be $20,000,000 at the end of its useful life of 20 years. The Accountant wants you to: Provide an adjusting journal entry to transfer the building costs to the Building general ledger account from the Land general ledger account (show your calculations) Provide an adjusting journal entry for building depreciation expense using the straight-line depreciation method (show your calculations)