On January 1, 2019, Oriole 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 Building $2.310,000 20 years 25 years Residual Value 5462,000 $108.000 Depreciation Double Declining Straight-Line Equipment $1,080,000 On January 1, 2022, Oriole 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. Oriole also decided that the equipment would have a total useful life of only 13 years, with a residual value of only $45.000. 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 O for the amounts. Round answers to decimal places, e8.5,275.) Oriole also decided that the equipment would have a total useful life of only 13 years, with a residual value of only $45,000. 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 for the amounts. Round answers to O decimal places, c.8.5,275.) Account Titles and Explanation Debit Credit Building: Equipment