On December 31, 1999. Laurie Inc. acquired its office building at a cost of $8,000,000. It has been depreciated on a straight-line basis assuming a useful life of 40 years and no salvage value. Plans were finalized in 2009 to relocate the company headquarters at the end of 2010. The vacated office building will have a salvage value at that time of $2,800,000.What steps should be taken to appropriately report the situation and what journal entries would you make to document the change?