Repeat parts (a) through (d) assuming that Sweet Acacia prepares its financial statements using ASPE. The original estimate of the physical life of the building was 44 years, with a salvage value of $130,000. (Ignore the addition in early 2005.) In 2023, the estimated useful life and physical life were both revised to be 30 years, with no residual value/salvage value for the asset at the end of the 30-year period. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List debit entry before credit entry. Round answers to O decimal places, e.g. 5,275.) Annual depreciation, 1995 through 2004 Annual depreciation, 2005 through 2022 Account Titles and Explanation Annual depreciation $ $ A /year /year Debit Credit