McKinsey and Associates bought land and a building for its business on January 10rd 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 1oth 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