On January 1, 2020, Patel Brothers Inc. purchased land, building, and equipment for a total of $1,350,000. They paid 50% cash and borrowed the remaining 50% from a bank. The bank appraised the land as having a value of $650,000, the building as having a value of $400,000, and the equipment as having a value of $200,000. The company estimates that the building will have an estimated useful life of 20 years with and a residual value of $20,000. Calculate depreciation for 2020 and 2021 for the building using the double-declining-balance method. The company's year-end is December 31.