Onjanuary 1,2017, Larkspur Compamy purchased a building and equipment that have the following useful lives, salvage values, and costs Building 40 yoir estimated useful life. $45.600 salvage value, $785,200 cost Equigment, 12-vear estimated useful life, $10,000 salvage value, $100,900 cost Thr building has been depreciated under the double-declining-balance method through 2020. In 2021. the company decided to switch to the stralght line method of depreciation, Laricspor also decided to change the total useful life of the equipment to 9 years, with a 5alvase value of $4,400 at the end of that time. The equipment is depreciated using the straight line method. (a) Prepare the fournat entry necessary to record the depreciation expense on the buildingin 2021 (Round answers to 0 decimal places. eg. 125. Ordit account titles are outomaticallyindented when anount is entered. Do not indent manually if no entry is requirud, select 'No Entry" for the occount titiles and enter 0 for the amounts.) (b) Cornputedepreciation expense on the eqaipment for 2021. (Round answers to 0 decimal places, . . 125.) (a) Prepare the journal entry necessary to record the depreciation expense on the building in 2021. (Round answers to 0 decimal places, es. 125. Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter of for the amounts.) (b) Compute depreciation expense on the equipment for 2021. (Round answers to 0 decimal ploces, eg. 125.)