YELLOWWOOD COMPANY Yellowwood company acquired a building on January 1, 2013 at a cost of $ 813,000. Building had accumulated depreciation of $116,100 on January 1, 2019. The depreciation resulted from using the straight-line method with a useful life of 40 years and a salvage value $39,000. On January 1, 2019, management decides that new useful life should be 50 years with a salvage value of $67,700. Required: Compute the revised annual depreciation.