In 1998. Splish Company completed the construction of a building at a cost of $2.480,000 and first occupied it in January 1999 . It was estimated that the building will have a usefullife of 40 years and a salvage value of 575,200 at the end of that time Early in 2009 , an addition to the buiding was constructed at a cost of $620,000. 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 $24,800. In 2027, it is determined that the probable life of the building and addition will extend to the end of 2058 . or 20 years beyond the orieinal estimate. Prepare the entry, if necessary, to adjust the account balances because of the revision of the estimated life in 2027 . (If no entry is required, select "No entry" for the occount titles and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually (List debit entry before credit entry.)