On January 1, 2019, Metlock 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 Building $2,670,000 Equipment $1,010,000 20 years $534,000 Depreciation Double Declining 25 years $101,000 Straight-Line On January 1, 2022, Metlock 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 Metlock also decided that the equipment would have a total useful life of only 13 years, with a residual value of only $53,000. The depreciation method for the equipment did not change. Prepare the journal entries to record depreciation for both assets for 2022 (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 O decimal places, eg. 5,275.) Account Titles and Explanation Building Depreciation Expense Accumulated Depreciation Buildings Equipment: Depreciation Expense Accumulated Depreciation-Equipment Debit Credit