Victor Mineli, tie 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: Useful Life (in years) Type of Asset Salvage Value Accumulated Depreciation Jan 1, 2022 Date Acquired Cost Old Proposed Old Proposed Jan 1, 2014 $779,500 $ 143,800 40 58 Building Warehouse $ 60,500 $35,200 Jan 1, 2017 154,500 29.710 25 20 5.950 4,790 All assets are depreciated by the straight-line method. Sunland Company uses a calendar year in preparing annual financial statements. After discussion management has agreed to accept Victor's proposed changes. (The 'Proposed" useful life is totallife, not remaining life.) Prepare the entry to record depreciation on the building in 2022. {Round answers to O decimal places, eg. 125. Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Account Titles and Explanation Debit Credit