On January 1, 2022, Sheffield 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 $2,590,000 20 years $518,000 Double Declining Equipment $900,000 25 years $90,000 Straight-Line On January 1, 2025, Sheffield 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. Sheffield also decided that the equipment would have a total useful life of only 13 years, with a residual value of only $48,000. 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