Salem Hardware Consultants purchased a building for $520,000 and depreciated it on a​ straight-line basis over a 30​-year period. The estimated residual value is $100,000. After using the building for 15​ years, Salem realized that wear and tear on the building would wear it out before 30 years and that the estimated residual value should be $86,000. Starting with the 16th​ year, Salem began depreciating the building over a revised total life of 25 years using the new residual value. Journalize depreciation expense on the building for years 15 and 16.