Round these to two decimal places

Calculation of depreciation for one month- Building

= (Cost of Building - scrap value)/Life 1/12

= (101000-7500)/31.5 1/12

= $247.35

Calculation of depreciation for one month- Computer equipment

= (Cost of Computer - scrap value)/Life 1/12

= (40040-0)/5 1/12

= $667.33

Calculation of depreciation for one month- Office equipment

= (Cost of Office equipment - scrap value)/Life 1/12

= (598-300)/7 1/12

= $3.55