On January 1, 2022, Novak Company purchased a building and equipment that have the following useful lives, salvage values, and costs. Building, 40-year estimated useful life, $53,600 salvage value, $768,000 cost Equipment, 12-year estimated useful life, $10,000 salvage value, $91,000 cost The building has been depreciated under the double-declining-balance method through 2025. In 2026, the company decided to switch to the straight-line method of depreciation. Novak 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) Your answer is correct. Prepare the journal entry necessary to record the depreciation expense on the building in 2026. (Round answers to 0 decimal places, e.g. 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 O for the amounts. List debit entry before credit entry.) Compute depreciation expense on the equipment for 2026. (Round answer to 0 decimal places, e.g. 125.)