Kingston Food Processing Inc. uses the straight-line method of depreciation for their PPE.

The following assets were purchased on January 1, 2018:

Buildings: useful life 30 years, cost $20,000,000, salvage value $2,000,000

Plant and Machinery: useful life 12 years, cost $16,000,000, Salvage value $1,000,000

Furniture & Fixtures: useful life 8 years, cost $1,000,000, salvage value $50,000.

On January 1, 2020, the company estimated the remaining useful lives of the assets as below, with no change in salvage value:

Buildings: 20 years

Plant and Machinery: 6 years

Furniture & Fixtures: 4 years

Required: Calculate original and revised depreciation expense (Show detail calculations): [9 Marks]