Victor Mineli, the new controller of Sunland Company, has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of 2022. Here are his findings:

		Date				Accumulated Depreciation		Useful life (in years)				Salvage Value
Type of Asset		Acquired		Cost		Jan. 1, 2022		Old		Proposed		Old		Proposed
Building		Jan. 1, 2014		$812,000		$154,400		40		58		$40,000		$7,600
Warehouse		Jan. 1, 2017		120,000		23,100		25		20		4,500		35,400

All assets are depreciated by the straight-line method. Sunland Company uses a calendar year in preparing annual adjusting entries and financial statements. After discussion, management has agreed to accept Victors proposed changes. (The Proposed useful life is total life, not remaining life.)

Current Attempt in Progress Victor Mineli, the new controller of Sunland Company, 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. Sunland Company 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.) (a) Compute the revised annual depreciation on each asset in 2022. (Round answers to O decimal places, e.g. 5,125.)