Lindy Weink, the new controller of Cullumber Company, has reviewed the expected useful lives and residual values of selected depreciable assets at December 31, 2024. (Depreciation for 2024 has not been recorded yet.) Her findings are as follows: Total Useful Life in Years Residual Value Type of Asset Building Equipment Date Acquired Jan. 1, 2009 Jan. 1, 2022 Cost Current Proposed Current Proposed $800,300 20 20 30 $39,600 $60,440 125,000 5 4 4,500 3,600 After discussion, management agrees to accept Lindy's proposed changes. All assets are depreciated by the straight-line method. Cullumber Company has a December 31 year end. Calculate the carrying amount of each asset as at January 1, 2024. Building Equipment $ +A Carrying amount