Exercise $11-5($Algo$)$ Depreciation methods; asset addition; partial period $[$LO$11-2,11-9]$

Tristen Company purchased a five$-$story office building on January $1,2022,$ at a cost of $$8,600,000.$ The building has a residual value of $$200,000$ and a $30-$year life. The straight$-$line depreciation method is used. On June $30,2024,$ construction of a sixth floor was completed at a cost of $$2,090,000.$

Required:

Calculate the depreciation on the building and building addition for $2024$ and $2025,$ assuming that the addition did not change the life or residual value of the building. $($Hint: Calculate depreciation for the building and addition separately. Assume the addition has no residual value and an estimated life equal to the remaining useful life of the building.$)$