Victor Mineli, the new controller of Sheffield Corp., has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of 2022. Here are his findings: All assets are depreciated by the straight-line method. Sheffield Corp. uses a calendar year in preparing annual adjusting entries and financial statements. After discussion, management has agreed to accept Victor's proposed changes. (The Proposed" useful life is total life, not remaining life.) Compute the revised annual depreciation on each asset in 2022