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Stevens's Sandwich Shop had the following long$-$term asset balances as of January $1,2024$:

Cost Accumulated Depreciation Book Value

Land $$81,0000$ $$81,000$

Building $556,000$ $$(105,640)450,360$

Equipment $157,000(29,200)127,800$

Patent $115,000(46,000)69,000$

Additional information:

Stevens's purchased all the assets at the beginning of $2022.$

The building is depreciated over a $20-$year service life using the double$-$declining$-$balance method and estimating no residual value.

The equipment is depreciated over a $10-$year useful life using the straight$-$line method with an estimated residual value of $$11,000.$

The patent is estimated to have a five$-$year service life with no residual value and is amortized using the straight$-$line method.

Depreciation and amortization have been recorded for $2022$ and $2023($first two years$).$

Required:

$1.$ For the year ended December $31,2024($third year$),$ record depreciation expense for buildings and equipment. Land is not depreciated. $($If no entry is required for a transaction$/$event$,$ select $"$No Journal Entry Required" in the first account field.$)$