Problem 11-9 (Algo) Straight-line depreciation; disposal; partial period; change in estimate [LO11-2, 11-5] The property, plant, and equipment section of the Jasper Company's December 31, 2020, balance sheet contained the following: The land and building were purchased at the beginning of 2016. Straight-line depreciation is used and a residual volue of $45.000 for the building is anticipated. The equipment is comprised of the following three machines: The straight-line method is used to determine depreciation on the equipment. On March 31,2021, Machine 102 wos sold for $65,000. Early in 2021, the useful life of machine 101 wos revised to five years in total, and the residual value was revised to zero. Prepare the 2021 year-end journal entries to record depreciation on the building and remaining equipment. (If no entry is required for a transaction/event, select "No joumal entry required" in the first account field.)