On March 31, 2021. Susquehanna Insurance purchased an office building for $12,300,000. 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 foctures were purchased separately from office equipment on the same date for $1,210,000 and $710,000, 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 25 Building Furniture and fixtures office equipment Residual Value 108 of cost 101 of cost $31.000 20 Required: Calculate depreciation for 2021 and 2022. (Do not round intermediate calculations.) Depreciation 2021 2022 Building Furniture and fixtures Office equipment