On January 1,2017, Bridgeport Company purchased a bullding and equipment that have the following useful lives, salvage values, and costs. Bulldine 40 year estimated useful life, $51,600 salvage value, $814,000 cost Equipment, 12-year estimated useful life, $9,600 salvage value: $90,600 cost The building hus been depreciated under the double-declining balance method through 2020 . In 2021 , the company decided to switch to the stralght-line method of depreciation. Bridgeport 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 depreclated using the stralght -line method. (a) Prepare the journal entry necessary to record the depreciation expenseon the bullding in 2021 . (Round answers to 0 decimai places, S8 125. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the octount titles and enter 0 for the amounts.) (b) Compute depreciation expense on the equipment for 2021 . (Round answers to 0 decimol places. es 125.)