On January 1, 2016, Susan Company purchased a building and machinery that have the following useful lives, salvage value, and costs. Building 25-year estimated useful life, $8,200,000 cost $820,000 salvage value Machinery, 10-year estimated useful life, $1,660,000 cost, no salvage value The building has been depreciated under the straight-line method through 2020. In 2021, the company decided to switch to the double-declining balance method of depreciation for the building. Susan also decided to change the total useful life of the machinery to 8 years, with a salvage value of $83,000 at the end of that time. The machinery is depreciated using the straight-line method. Your answer has been saved. See score details after the due date. Prepare the journal entry necessary to record the depreciation expense on the building in 2021. (If no entry is required, select "No entry for the account titles and enter for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Debit Credit Account Titles and Explanation Depreciation Expense 672400 Accumulated Depreciation-Building 672400 Attempts: 1 of 1 used (b) Compute depreciation expense on the machinery for 2021. Depreciation expense $