Kingston's Auto Dealership purchased a building on January 15 for $330,000 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 atraight-fine depreciation expense for this building. Omit explanation. (Record debits first, then credits. Exclude explanations from any joumal entries.)