On January 1, 2022, Cheyenne Company purchased a building and equipment that have the following usefullives, salvage values, and costs. Building, 40 -year estimated useful life, $53,200 salvage value, $746,800 cost Equipment, 12-year estimated useful life, $10,800 salvage value, $103,500 cost The building has been depreciated under the double-diclining-balance method through 2025 . In 2026, the company decided to switch to the straight-line method of depreciation. Cheyenne also decided to change the total useful life of the equipment to 9 years, with a salvage value of $5,200 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 2026. (Round answers to 0 decimal places, e.8. 125. 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 0 for the amounts. List debit entry before credit entry.)