On March 31, 2021,, the Herzog Company purchased a factory complete with vehicles and equipment. The allocation of the total purchase price of $1,070,000 to the various types of assets along with estimated useful lives and residual values are as follows:::

Asset Cost Estimated residual value Estimated useful life

Land 135000 N/A N/A

Building 570000 none 20

Equipment 170000 12% of cost 8

Vehicles 195000 $15000 10

On June 29, 2022, equipmentincluded in the March 31, 2021, purchase that cost $107,000 was sold for $87,000. Herzog uses the straight-line depreciation method for building and equipmentand the double-declining-balance method for vehicles. Partial-year depreciation is calculated based on the number of months an asset is in service.

Compute depreciation expense on the building, remaining equipment, and vehicles for 2022.

Building: 28,500

Equipment: ?

Vehicles: ?