Oregon Company is in the process of preparing its financial statements for 2023. Assume that no entries for any depreciation or accounting changes have been recorded in 2023. The following information related to depreciation of fixed assets is provided to you: During 2023, Oregon changed from the double-declining balance method for its building to the straight-line method. The building originally cost $800,000. It had an original useful life of 20 years and a salvage value of $100,000. Purchase date was 1/1/21. Following all appropriate adjusting/closing journal entries, the 2023 depreciation expense for the building will be: Select one: O a. $169,200 O b. $188,000 O c. $31,556 O d. $36,000 e. $30,444 to Watson Industries for the years 2022 and