On January 1, 2020, Keeler Company purchased a building and machinery that have the following useful lives, salvage value, and costs. Building, 25-year estimated useful life, $6,000,000 cost $600,000 salvage value Machinery, 10-year estimated useful life, $800,000 cost, no salvage value The building has been depreciated under the straight-line method through 2024. In 2025, after five full years of use, the company decided to switch to the double-declining balance method of depreciation for the building. Keeler also decided to change the total useful life of the machinery to 8 years, with a salvage value of $40,000 at the end of that time. The machinery is depreciated using the straight-line method. Required: (a) Prepare the journal entry necessary to record the depreciation expense on the building in 2025. (b) Compute depreciation expense on the machinery for 2025