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Splish Company constructed a building at a cost of ( $ 2 , 7 2 8 , 0 0 0 ) and

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.)

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