Lindy Weink, the new controller of Oriole Company, has reviewed the expected useful lives and residual values of selected depreciab assets at December $31,2024.($Depreciation for $2024$ has not been recorded yet.$)$ Her findings are as follows:

$\backslash$table$[[$Type of Asset,Date Acquired,Cost,Total Useful Life in Years,Residual Value$],[$Current$,$Proposed,Current,Proposed$],[$Building$,$Jan. $1,2009,$$$800,300,20,30,$$$39,740,$$$60\mathrm{.}260$