McKinsey and Associates bought land and a building for its business on January 10^rd of 2011 for $500,000. The land was appraised at $100,000, and the building purchase price was $400,000. The company later sold both the land and building on April 10^th of 2013, for the original purchase price. Revenues from the business were 100,000 per year. MACRS was used to determine the depreciation . What are the depreciations and book values at the end of each year?