Jake's Mechanics owns the following long-lived assets: Asset Building Vehicles Equipment Date Purchased January 1, 2014 December 31, 2017 July 1, 2016 Cost $70,250 36,200 12,800 Estimated Useful Life 25 years 10 years 8 years Prepare depreciation adjusting entries for Jake's Mechanics for the year ended December 31, 2021. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Debit Credit Date Account Titles and Explanation Dec. 31 Depreciation Expense 2810 2810 Accumulated Depreciation - Building (To record depreciation expense for building.) Depreciation Expense Dec. 31 3620 3620 Accumulated Depreciation - Vehicles (To record depreciation expense for vehicles.) Depreciation Expense Dec. 31 1600 Accumulated Depreciation - Equipment 1600 (To record depreciation expense for equipment.) For each asset, calculate its accumulated depreciation and carrying amount at December 31, 2021. Vehicles Building $ Equipment $ Cost 70250 $ 36200 12800 Less: Accumulated Depreciation 3620 1600 $ Carrying amount $ 32850 $ 11200