The plant asset and accumulated depreciation accounts of Pell Corporation had the following balances at December 31, 2020:
		Plant Asset		Accumulated Depreciation
Land		350,000		-
Land Improvements		180,000		45,000
Building		1,500,000		350,000
Equipment		1,158,000		405,000
Automobiles		150,000		112,000

For each asset classification, the company is using the following depreciation methods and useful lives:

Land improvementsStraight line; 15 years.

Building150% declining balance; 20 years.

EquipmentStraight line; 10 years.

AutomobilesUnits-of-production; $0.50 per mile

Depreciation is computed to the nearest month and no residual values are used. Automobiles were driven 38,000 miles in 2021.

Prepare a schedule showing depreciation for the year ended December 31, 2021