On March 31, 2021. Susquehanna Insurance purchased an office building for $13.200.000. 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 $1.240,000 and $740,000. 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 Building Furniture and fixtures Office equipment 38 19 5 Residual Value 18% of cost 10% of cost $34,00 Required: Calculate depreciation for 2021 and 2022. (Do not round Intermediate calculations.) Depreciation 2021 2022 Building Furniture and fostures Office equipment