PPI purchased a new storage facility on May 1, 2022. The new building cost $330,000. A new member of the accounting team recorded depreciation on the new facility using the sum-of-the-years (SYD) method. The manager was impressed with his hard work, since he used the method correctly and even appropriately adjusted for partial year depreciation. However, she had to remind him that PPI uses the straight line method for buildings. Unfortunately, the mistake in method wasn't corrected before the financial statements were created.

What are the journal entries for this scenario?