How is the depreciation expense calculated in 3(a) and 3(b)

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The Carla Vista Hotel opened for business on May 1, 2022. Here is its trial balance before adjustment on May 31. CARLA VISTA HOTEL Trial Balance May 31, 2022 Debit Credit Cash 115 2,523 Supplies 2,600 Prepaid Insurance 1,800 Land 15,023 Buildings 67,600 Equipment 16,800 Accounts Payable $ 4,723 Unearned Rent Revenue 3,300 Mortgage Payable 33,600 Common Stock 60,023 Rent Revenue 9,000 Salaries and Wages Expense 3,000 Utilities Expense 800 Advertising Expense 500 $ 1 10,646 $ 1 10,646 No. Account Titles and Explanation Debit Credit 1. Insurance Expense 450 Prepaid Insurance 450 2. Supplies Expense 1560 Supplies 1560 3 (a). Depreciation Expense Accumulated Depreciation-Buildings 3 (b). Depreciation Expense Accumulated Depreciation-Equipment 4. Interest Expense 168 Interest Payable 168 5. Unearned Rent Revenue 2510 Rent Revenue 2510 6. Salaries and Wages Expense 880 Salaries and Wages Payable 880Other data: 1. Insurance expires at the rate of $450 per month. 2. A count of supplies shows $1,140 of unused supplies on May 31. 3. (a) Annual depreciation is $2,880 on the building. (b) Annual depreciation is $2,280 on equipment. 4. The mortgage interest rate is 6%. (The mortgage was taken out on May 1.) 5. Unearned rent of $2,510 has been earned. 6. Salaries of $880 are accrued and unpaid at May 31