Tristen Company purchased a five-story office building on January 1, 2019, at a cost of $7,200,000. The building has a residual value of $300,000 and a 40-year life. The straight-line depreciation method is used. On June 30, 2021, construction of a sixth floor was completed at a cost of $2,400,000. Required: Calculate the depreciation on the building and building addition for 2021 and 2022 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.)