Please answer the following question below, I'll be sure to rate if correct. Thank You!

At January 1, 2017, Sandhill Co. reported the following property, plant, and equipment accounts: The company uses straight-line depreciation for buildings and equipment, its year-end is December 31, and it makes adjusting entries annually. The buildings are estimated to have a 40-year useful life and no salvage value; the equipment is estimated to have a 10-year useful life and no salvage value. Record the above transactions