On January 1,2017. Crane Company purchased a building and equipment that have the following useful lives, salvage values, and costs. Building, 40 -year estimated useful life, $52,800 salvage value, $876,800 cost Equipment, 12-year estimated useful life, $10,000 salvage value, $103.600 cost The building has been depreciated under the double-declining balance method through 2020 . In 2021, the company decided to switch to the straight-fine method of depreciation. Crane also decided to change the total usefut life of the equipment to 9 years, with a salvage value of $4,800 at the end of that time The equipment is depreclated using the straight-line method. (a) Prepare the journal entry necessary to record the depreciotion expense on the building in 2021. (Round answers to 0 decimal places. es. 125. Credit occount titles ore outomoticolly indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter ofor the omounts.) (b) Compute depreciation expense on the equipment for 2021. (Round anwwers to 0 decimal places, es. 125