Splish Company constructed a building at a cost of $2,728,000 and occupied it beginning in January 2006. It was estimated at that time that its life would be 40 years, with no salvage value. In January 2026, a new roof was installed at a cost of $372,000, and it was estimated then that the building would have a useful life of 25 years from that date. The cost of the old roof was $198,400. (a) What amount of depreciation should have been charged annually from the years 2006 to 2025 ? (Assume straight-line depreciation.) Splish Company constructed a building at a cost of $2,728,000 and occupied it beginning in January 2006. It was estimated at that time that its life would be 40 years, with no salvage value. In January 2026, a new roof was installed at a cost of $372,000, and it was estimated then that the building would have a useful life of 25 years from that date. The cost of the old roof was $198,400. (a) What amount of depreciation should have been charged annually from the years 2006 to 2025 ? (Assume straight-line depreciation.)