On March 31, 2018, Susquehanna Insurance purchased an office building for $12,600,000. 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 $1,380,000 and $880,000, 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 40 10% of cost Furniture and fixtures 20 10% of cost Office equipment 10 $48,000 Required: Calculate depreciation for 2018 and 2019. (Do not round intermediate calculations.)

	Depreciation
	2018	2019
Building
Furniture and fixtures
Office equipment