On January 1, 2016. Crane Corporation purchased a building to use as its factory, and some equipment to manufacture its product. The following information was determined at the time of purchase: Cost Useful Life Residual Value Depreciation Building $2,250,000 20 years $450,000 Double Declining Equipment $950,000 25 years $95,000 Straight Line On January 1, 2019, Crane 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. Crane also decided that the equipment would have a total useful life of only 13 years, with a residual value ofonly $46,000. The depreciation method for the equipment did not change. Prepare the journal entries to record depreciation for both assets for 2019. Required: (a) What type of change is (0) the change relating to the building and (c) the change relating to the equipment? (2 marks) (b) Calculate 2019 depreciation expense and provide the journal entry (if any) that should be recorded in 2019 to reflect the changes relating to the Building and the Equipment. (4 marks)