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Sheridan Company constructed a building at a cost of $2,354,000 and occupied it beginning in January 2006 . It was estimated at that time that its life would be 40 years, with no salvage value. In January 2026, a new roof was installed at a cost of $321,000, and it was estimated then that the building would have a useful life of 25 years from that date. The cost of the old roof was $171,200. What amount of depreciation should be charged for the year 2026? Depreciation for the year 2026 (Assume the cost of the old roof is removed) $ Depreciation for the year 2026 (Assume the cost of the new roof is debited to accumulated depreciation - building) $