On March 31, 2021. Susquehanna Insurance purchased an office building for $14.400,000. Based on their relative for values, one-third of the purchase price was allocated to the land and two-thirds to the building Furniture and foctures were purchased separately from office equipment on the same date for $1,280,000 and $780,000, respectively. The company uses the straight-line method to depreciate its buildings and the double-declining balance method to depreciate all other deprecioble assets. The estimated useful lives and residual values of these assets are as follows: Service Residual Life Value Building 10% of cost Furniture and fixtures 10% of cost office equipment 10 $33,000 40 20 Required: Calculate depreciation for 2021 and 2022. (Do not round Intermediate calculations.) Depreciation 2021 2022 Building Furniture and fodtures Office equipment