help me with Year 5 beginning of period book value & Year 5 book value because they are both wrong

Required information [The following information applies to the questions displayed below.) Tory Enterprises pays $242,400 for equipment that will last five years and have a $44,000 salvage value. By using the equipment in its operations for five years, the company expects to earn $88,900 annually, after deducting all expenses except depreciation Calculate annual depreciation expenses using double-declining balance method. Prepare a table showing income before depreciation, depreciation expense, and net (pretax) income for each year and for the total five-year period, assuming double-declining-balance depreciation. Complete this question by entering your answers in the tabs below. Depreciation Income Schedule Computation Calculate annual depreciation expenses using double-declining-balance method. Depreciation for the Period End of Period Beginning of Annual Depreciation Accumulated Period Book Year Book Value Value Rate Depreciation Depreciation Year 1 $ 242,400 40% $ 96.960s 96,960 $ 145,440 Year 2 145,440 40% 58,176 155,136 87,264 Year 3 87.264 40% 34,906 190,042 52,358 Year 4 52,358 40% 8,358 198,400 44,000 Year 5 0 40% 0 198,400 0 Total $ 198,400 Incem commutation