Joachin's Auto Dealership purchased a building on January 15 for $360,000 to be used for the business. The residual value on the building is $0 and its expected useful life is 30 years. Prepare the adjusting entry required at year-end to record a full year of straight-line depreciation expense for this building. Omit explanation. (Record debits first, then credits. Exclude explanations from any journal entries.) Account December 31