Please put all the necessary computations

8. The Bailand Company purchased a building for P 210.000 that had an estimated residual value of P1D,GDD and an estimated service life of 1 t] years. The conpany purchased the building four years ago and has used straight-line depreciation. At the beginning of the fifth year (before it records depreciation for the year}. the following independent situations occur: 1.The company estimates that the asset has eight years' life remaining (for a total of 12 years). 2. The company changes to the sum-of-the-years'digits method. 3. The company discovers that the estimated residual vane has been ignored in the computation of the depreciation. Required: For each of the independent situations. prepare all the journal entries relating to the building for the fth year. Ignore income taxes