Post the following journal entry: Depreciation expense must be recorded for the month of December.
The building was purchased with cash on February 1, 2014 for $150,000 with a remaining useful life of 30 years and a salvage value of $6,000.
	The method of depreciation for the building is straight-line.
The equipment was purchased with cash on February 1, 2014 for $60,000 with a remaining useful life of 5 years and a salvage value of $3,000.
	The method of depreciation for the equipment is double-declining balance.
Depreciation has been recorded for the building and equipment for months February through November.