Kane Biotech was preparing the annual financial statements and, as part of the year$-$end procedures, assessed the assets and prepared the followiprepared the following alphabetized schedule based on adjusted values at December $31,2023$: $($Do not round intermediate calculations. Round final answers to nearest whole dollar.$)$AssetDate of PurchaseDeprec.Method$*$CostResidualValueUseful LifeAccum.RecoverableEquipmentMay $1/18$UnitsDeprec.AmountFurniture$ $40,0005,0007,000$ units$ $20,000$$ $8,000$LandJun. $28/18$Apr. $5/18$DDBN$/$A$12,00085,0002,000$N$/$A$8$ yrsN$/$A$9,5092,950$N$/$A$101,800$Office buildingApr. $5/18$SL$77,00017,0001$I$5$ yrs$23,00052,500$WarehouseApr. $5/18$SL$55,00010,00020$ yrs$12,93845,100$DDB $=$ Double$-$declining$-$balance; SL $=$ Straight$-$line; Units $=$ Units$-$of$-$production; N$/$A $=$ Not applicable