Athena Company provides employee health insurance that costs $15,700 per month. In addition, the company contributes an amount equal to 4% of the employees' $157,000 gross salary to a retirement program. The entry to record the accrued benefits for the month would include a:

Warren company plans to depreciate a new building using the double declining-balance depreciation method. the building cost $870,000. the estimated residual value of the building is $57,000 and it has an expected useful life of 20 years. assuming the first year's depreciation expense was recorded properly, what would be the amount of depreciation expense for the second year?