Depreciating several assets in one entry

Transaction

On December 31 a company records the year's depreciation on three assets in one entry: an office building (cost without the land $240,000.00, useful life 40 years), a machine (cost $24,000.00, 8 years) and a delivery van (cost $20,000.00, 5 years). None has a salvage value.

Assumptions: Depreciation is accumulated in Accumulated Depreciation. Straight-line depreciation; the company owned all three assets for the whole year. Each asset class has its own accumulated depreciation account.