On January 1, 2019, Sunland Corporation purchased a building and equipment that had the following useful lives, residual values, and costs: Building: 40-year estimated useful life, $72,000 residual value, $2,400,000 cost Equipment: 12-year estimated useful life, $11,560 residual value, $132,400 cost The building was depreciated under the double-declining-balance method through 2022. In 2023, the company decided to switch to the straight-line method of depreciation because of a change in the pattern of benefits received. In 2023, Sunland decided to change the equipment's total useful life to 15 years, with a residual value of $6,000 at the end of that time. The equipment is depreciated using the straight-line method. (a) Prepare the journal entry necessary to record the depreciation expense on the building in 2023. (Ignore income tax effects.) (List debit entry before credit entry. 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 answer to O decimal places, e.g. 5,275.)