b. prepare entry(ies) that parnell would make on the december 31, 2018 conversion worksheet to conver us gaap balances to ifrs.

on able to figure out. I keep getting for 2017 $47020 and 2018 $53275 which = $6255 but i know its wrong. please help

Parnell Company acquired construction equipment on January 1, 2017, at a cost of $71.700. The equipment was expected to have a useful life of five years and a residual value of $10,000 and is being depreciated on a straight-line basis. On January 1, 2018, the equipment was appraised and determined to have a fair value of $67,700, a salvage value of $10,000, and a remaining useful life of four years. In measuring property, plant, and equipment subsequent to acquisition under IFRS, Parnell would opt to use the revaluation model in IAS 16. Debit Credit Date Account Title 12/31/2018 Accumulated depreciation - Equipment Revaluation surplus