Victor Minell, the new controller of Crane Company, has reviewed the expected useful lives and salvage values of selected deprecia assets at the beginning of 2022 . Here are his findings: All assets are depreciated by the straight-line method. Crane 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 total life, not remaining life.) Prepare the entry to record depreciation on the building in 2022. (Round answers to 0 decimal places, eg. 125. Credit account tities are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the dccount titles and enter O for the amounts.)