On March 31, 2021. 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 $1.200,000 and $700,000, 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: Building Furniture and fixtures Office equipment Service Life 30 10 5 Residual Value 1ex of cost 10% of cost $30,000 Required: Calculate depreciation for 2021 and 2022. (Do not round Intermediate calculations.) Answer is not complete. Building Furniture and fixtures Office equipment Depreciation 2021 2022 $ 240,000 X $ 216.000 $ 177,120