Stevens Sandwich Shop had the following long-term asset balances as of January 1, 2024: Cost Accumulated Depreciation Book Value Land $82,000 0 $82,000 Building 447,000 $(160,920) 286,080 Equipment 226,300 (47,400) 178,900 Patent 185,000 (74,000) 111,000 Stevens purchased all the assets at the beginning of 2022. The building is depreciated over a 10-year service life using the double-declining-balance method and estimating no residual value. The equipment is depreciated over a 9-year service life usin