On March 31, 2021, Susquehanna Insurance purchased an office building for $13,800,000. 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 $1,260,000 and $760,000, 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 Residual Value 108 of cost 108 of cost $36,000 Required: Calculate depreciation for 2021 and 2022. (Do not round intermediate calculations Depreciation 2021 2022:1 Building Furniture and fixtures Office equipment