Terry Wade, the new controller of Hellickson Company, has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of 2017. His findings are as follows.

				Accumulated Depreciation				Useful life in Years Sal val
Type of Asset		Acquired		Cost		1/1/17		Old		Proposed		Old		Proposed
Building		1/1/11		$800,000		$114,000		40		50		$40,000		$26,000
Warehouse		1/1/12		100,000		19,000		25		20		5,000		6,000

The sal val is salvage value above old and proposed

All assets are depreciated by the straight-line method. Hellickson Company uses a calendar year in preparing annual financial statements. After discussion, management has agreed to accept Terrys proposed changes.

What is the Revised annual depreciation? Building: ?? Warehouse:??