On January $1,2022,$ Cullumber Company purchased a building and equipment that have the following useful lives, salvage values, and costs.

Building, $40-$year estimated useful life, $$46,400$ salvage value, $$869,200$ cost

Equipment, $12-$year estimated useful life, $$9,600$ salvage value, $$105,000$ cost

The building has been depreciated under the double$-$declining$-$balance method through $2025.$ In $2026,$ the company decided to switch to the straight$-$line method of depreciation. Cullumber also decided to change the total useful life of the equipment to $9$ years, with a salvage value of $$5,200$ at the end of that time. The equipment is depreciated using the straight$-$line method.

$($a$)$

Prepare the journal entry necessary to record the depreciation expense on the building in $2026.($Round answers to $0$ decimal places, e$..125.$ Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List debit entry before credit entry.$)$

Account Titles and Explanation

Debit

Credit