Use the following table: Big Sky Farms Partial Balance Sheet April 30, 2e2e Property, plant and equipment: Land Building Less: Accumulated depreciation Equipment? Less: Accumulated depreciation Total property, plant and equipment $ 700, eee $700. eee 550, eee 640.000 271,360 15e.ee 368,648 $1,219,64 4 The building was purchased on May 3, 2009, and is depreciated to the nearest whole month using the straight-line method. Depreciation is based on a 14-year life, after which it will be demolished and replaced with a new one. 2 The equipment was purchased on November 3, 2017 and is depreciated to the nearest whole month using the double-declining- balance method. The total estimated useful life is 10 years with a residual value of $200.000 Required: 1. Calculate and record deprecauon for the year just ended Apr 30, 2021. for both the building and equipment