On January 1, 2021, Splish Corporation purchased a building to use as its factory, as well as some equipment in order to manufacture its product. The following information was assumed at the time of purchase: The building was depreciated using the double-declining balance method, and the equipment was depreciated using the straight-line method. On January 1, 2025, Splish decided to change the depreciation method for the buildingto the straight-line method, as a result of a change in the pattern of benefits received. Splish also decided that the equipment would have a total useful life of only 8 years, with a residual value of only $5,300. (Credit occount 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 O decimal places, eg. 5,275. List all debit entries before credit entries.) 3. Prepare the journal entries to record depreciation for the building for 2025. b. Prepare the journal entries to record depreciation for the equipment for 2025 . No. Account Titles and Explanation Debit Credit a. b