What are the journal entries for these?

Depreciation expense must be recorded for the month of December. The building was purchased on February 1, 2021 for $500,000 with a remaining useful life of 25 years and a salvage value of $3,000.The method of depreciation for the building is straight-line.

The equipment was purchased on February 1, 2021 for $260,000 with a remaining useful life of 4 years and a salvage value of $1,800.The method of depreciation for the equipment is double-declining balance. Depreciation has been recorded for the building and equipment for months February through November.