can you pls let me know how to calculate question 5

5. Depreciation provisions: Mandville uses software to calculate depreciation to the exact day. a. For additions (1) through (4) above, prepare any necessary adjusting entries. If in any case your adjusting entry relies upon an assumption, provide that assumption. b. For item (5), prepare a calculation of the depreciation provisions and determine whether they appear reasonable. For this calculation, assume that acquisitions, on average, occur at mid-year. If the provision does not appear reasonable, discuss follow-up procedures related to the provisions. Use the following table for your calculation