On March 31, 2021, Susquehanna Insurance purchased an office building for $10,500,000. 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 $1,310,000 and $810,000, respectively. The company uses the straight-line method to depreciate its bulldings 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: Residual Value 101 of cost 10 of cost $41,000 Service Life Building Furniture and fixtures oftice equipment 30 10 Required: Calculate depreciation for 2021 and 2022. (Do not round intermediate calculations.) Depreciation 2021 2022 Building Fumiture and fixtures Office equipment