On march 31, 2018, susquehanna insurance purchased an office building for $13,800,000. based on their relative fair values, one-third of the purchase price was allocated to the land and two-thirds to the building. furniture and fixtures were purchased separately from office equipment on the same date for $1,260,000 and $760,000, respectively. the company uses the straight-line method to depreciate its buildings and the double-declining-balance method to depreciate all other depreciable assets. the estimated useful lives and residual values of these assets are as follows: | service life | residual valuebuilding | 30 | 10% of costfurniture and fixtures | 10 | 10% of costoffice equipment | 5 | $30,000required: calculate depreciation for 2018 and 2019.