In 1993, Sunland Company completed the construction of a building at a cost of $2,260,000 and first occupied it in January 1994 . It was estimated that the building will have a useful life of 40 years and a salvage value of $68,000 at the end of that time. Early in 2004 , an addition to the building was constructed at a cost of $565,000. At that time, it was estimated that the remaining life of the building would be, as originally estimated, an additional 30 years, and that the addition would have a life of 30 years and a salvage value of $22,600. In 2022, it is determined that the probable life of the building and addition will extend to the end of 2053 , or 20 years beyond the original estimate. (a) (b) (c) Prepare the entry, if necessary, to adjust the account balances because of the revision of the estimated life in 2022 . (If no entry is required, select "No entry" for the account titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.)