On January $1,2022,$ Nash Corporation purchased a building to use as its factory, as well as some equipment in order to manufacture

its product. The following information was determined at the time of purchase:

On January $1,2025,$ Nash decided to change the depreciation method for the building to the straight$-$line method, as a result of a

change in the pattern of benefits received. There was no change to the total useful life or the residual value of the building.

Nash also decided that the equipment would have a total useful life of only $13$ years, with a residual value of only $$46,000.$ The

depreciation method for the equipment did not change. $($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. Round answers to $0$ decimal

places, e$.$g$.5,275.$ List all debit entries before credit entries.$)$

a$.$ Prepare the journal entries to record depreciation for the building for $2025.$