On March 31, 2018, Susquehanna Insurance purchased an office building for $12,000,000. Based on their relative fair values, one-third of the purchase price was allocated to the land and two-thirds to the building. Furniture and fixtures were purchased separately from office equipment on the same date for $1,360,000 and $860,000, respectively. The company uses the straight-line method to depreciate its buildings and the double-declining-balance method to depreciate all other depreciable assets. The estimated useful lives and residual values of these assets are as follows

	Service Life	Residual Value
Building	30---	10% of cost
Furniture and fixtures	20 --	--10% of cost
Office equipment	10	----$46,000

Required: Calculate depreciation for 2018 and 2019. (Do not round intermediate calculations.)

-------------------------------------Depreciation

-----------------------------------2018 ---- 2019

Building

Furniture and fixtures

Office equipment