depreciation expense is incorrect and can't figure it out

Golden Manufacturing Company started operations by acquiring $115,200 cash from the issue of common stock. On January 1, Year 1, the company purchased equipment that cost $115,200 cash, had an expected useful life of six years, and had an estimated salvage value of $23,040. Golden Manufacturing earned $86,530 and $61,420 of cash revenue during Year 1 and Year 2, respectively. Golden Manufacturing uses double-declining-balance depreciation. Required: Prepare income statements, balance sheets, and statements of cash flows for Year 1 and Year 2. Use a vertical statements format. (Hint: Record the events in T-accounts prior to preparing the statements.) (Do not round intermediate calculations. Round your final answers to the nearest whole dollar. Amounts to be deducted and net loss should be indicated with a minus sign) Answer is complete but not entirely correct. GOLDEN MANUFACTURING COMPANY Financial Statements Year 1 Year 2 Income statements Sales revenue $ 86 530 $ 61,420 Depreciation expense 38,400 3 25,800 Net income $48.1305 35 820 Balance sheets Assets Cash Equipment $ 86,530 115,200 (38,400) $ 147,950 115,200 (64,000) Accumulated depreciation $ 163,330 $ 199,150 Total assets Stockholders' culty