Stevens's Sandwich Shop had the following long-term asset balances as of January 1, 2024: Cost Accumulated Depreciation Book Value Land $84,000 0 $84,000 Building 559,000 $(106,210) 452,790 Equipment 163,000 (29,800) 133,200 Patent 122,500 (49,000) 73,500 Additional information: Stevens's purchased all the assets at the beginning of 2022. The building is depreciated over a 20-year service life using the double-declining-balance method and estimating no residual value. The equipment is depreciated ove