straight-line depreciation is used, compute depreciation expense assuming that U.S. GAAP is used

SMC Company purchases a building for $109,000. Included in this cost are $11,800 for electrical systems and $13,200 for the roof. The building is expected to have a 40-year useful life, but the electrical system will last for 20 years and the roof will last 15 years. (a) Assuming that straight-line depreciation is used, compute depreciation expense assuming that U.S. GAAP is used. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit