Lindy Weink, the new controller of Crane Company, has reviewed the expected useful lives and residual values of selected depreciable assets at December 31, 2021 (Depreciation for 2021 has not been recorded yet.) Her findings are as follows: Type of Asset Building Equipment Date Acquired Jan. 1.2006 Jan 1, 2019 Cost $800,400 125,470 Total Useful Life in Years Current Proposed 20 30 5 4 Residual Value Current Proposed $39.700 $60,270 4.840 3.500 After discussion, management agrees to accept Lindy's proposed changes. All assets are depreciated by the straight-line method. Crane Company has a December 31 year end. For each asset, calculate the revised annual depreciation expense and the carrying amount at December 31, 2021 Annual depreciation expense $ per year Building Equipment $ Carrying amount Building $ Equipment $