Building, $40-$year estimated useful life, $$49,200$ salvage value, $$828,000$ cost

Equipment, $12-$year estimated useful life, $$11,200$ salvage value, $$99,400$ cost

The building has been depreciated under the double$-$declining$-$balance method through $2020.$ In $2021,$ the company decided to switch to the straight$-$line method of depreciation. Grouper also decided to change the total useful life of the equipment to $9$ years, with a salvage value of $$5,200$ at the end of that time. The equipment is depreciated using the straight$-$line method.

$($a$)$ Prepare the journal entry necessary to record the depreciation expense on the building in $2021.($Round answers to $0$ decimal places,