On January 1, 2022, Metlock Corporation purchased a building to use as its factory, as well as some equipment in order to manufacture its product. The following information was determined at the time of purchase:

		Cost		Useful Life		Residual Value		Depreciation
Building		$2,420,000		20 years		$484,000		Double Declining
Equipment		$1,100,000		25 years		$110,000		Straight-Line

On January 1, 2025, Metlock decided to change the depreciation method for the building to the straight-line method, as a result of a change in the pattern of benefits received. There was no change to the total useful life or the residual value of the building. Metlock also decided that the equipment would have a total useful life of only 13 years, with a residual value of only $46,000. The depreciation method for the equipment did not change. (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. Round answers to 0 decimal places, e.g. 5,275. List all debit entries before credit entries.)

a.	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.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount
b.	enter an account title	enter a debit amount	enter a credit amount
	enter an account title	enter a debit amount	enter a credit amount