Richard's Mechanics owns the following long$-$lived assets: Asset Building Vehicles Date Purchased January $1,2017$ December $31,2020$ Equipment July $1,2019$ Cost $$54,40035,50011,680$ Estimated Useful Life $20$ years $10$ years $8$ years Prepare depreciation adjusting entries using straight$-$line depreciation for Richard's Mechanics for the year ended December $31,2024.($Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select $"$No Entry" for the account titles and enter $0$ for the amounts. List all debit entries before credit entries.$)$ Date Account Titles and Explanation Debit Credit Dec. $31($To record depreciation expense for building.$)$ Dec. $31($To record depreciation expense for vehicles.$)$Dec$.31($To record depreciation expense for equipment.$)$ For each asset, calculate its accumulated depreciation and carrying amount at December $31,2024.($Round final answers to $0$ decimal places, e$.$g$.5,275.)$ Building Vehicles Equipment $ $ $ $ $ $