Cullumber Productions Ltd$.$ purchased equipment on February $1,2024,$ for $$65,700.$ The company estimated the equipment would

have a useful life of three years and would produce $10,500$ units, with a residual value of $$13,200.$ During $2024,$ the equipment

produced $3,000$ units. On October $31,2025,$ the equipment was sold for $$14,000$; it had produced $4,500$ units that year.

Q: Record all the necessary entries for the years ended December $31,2024$ and $2025,$ for Double$-$diminishing$-$balance $($please provide an explanation for the incorrect numbers$)$