On January 1.2017, Oriole 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, $724,000 cost Equipment, 12-year estimated useful life, $10.800 salvage value, $91,800 cost The buliding has been depreciated under the double-declining balance method through 2020. In 2021, the compandecided to witch to the straight-fine method of depreciation. Oriole also decided to change the total useful life of the equipment to 9 years, with a salvage value of $4,800 at the end of that time. The equipment is depreciated using the straight -line method. (a) Prepare the journal entry necessary to record the depreciation expense on the building in 2021 . (Round answers to 0 decimal places, eg. 125. Credit account tities are automatically indented when omount is entered, Do not indent manually. if no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) (b) Compute depreciation expense on the equifenient for 2021. (Round answers to 0decimal ploces, es. 125)