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Sheffield Corp. constructed a building at a cost of $ 14650000 . Weighted-average accumulated expenditures were $ 5540000 , actual interest was $ 558000 ,

Sheffield Corp.constructed a building at a cost of $14650000. Weighted-average accumulated expenditures were $5540000, actual interest was $558000, and avoidable interest was $290000. If the salvage value is $1090000, and the useful life is 40 years, depreciation expense for the first full year using the straight-line method is

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