Depreciation of a building for part of its first year

Transaction

This year a company bought an office building. Its cost, without the land, is $240,000.00. It was placed in service on the first day of a month, and by December 31, the year end, it has been used for 9 months. Useful life 25 years, no salvage value. Record this year's depreciation.

Assumptions: Depreciation is accumulated in Accumulated Depreciation. Straight-line depreciation, counted in whole months from the month the building was placed in service.