申論題

(13%)五、 Mike Geary, the controller of Shellhammer Company, has reviewed the expected useful lives and salvage values of selected depreciable assets at the beginning of 2010. Here are his findings: All assets are depreciated by the straight-line method. Shellhammer Company uses a calendar year in preparing annual financial statements. After discussion, management has agreed to accept Mike proposed changes. (The ”Proposed" useful life is total life，not remaining life.) 

(2) Prepare the entry (or entries) to record depreciation on the building in 2010. ( 5% )