hi, can you please let me know why the depreciation amount I calculated using the straight line method was incorrect please? And what would be the correct amount?

I use (5400-312)/4 and get 1272 but is wrong

On August 1, 2020, Mark Diamond began a tour company in the Northwest Territories called Millennium Arctic Tours. The following occurred during the first month of operations: Aug. 1 Purchased office furniture on account; $5,400. 1 Mark Diamond invested $7,200 cash into his new business. 2 Collected $4,200 in advance for a three-week guided caribou watching tour beginning later in August. 3 Paid $6,300 for six months rent for office space effective August 1. 4 Received $3,200 for a four-day northern lights viewing tour just completed. 7 Paid $1,600 for hotel expenses regarding the August 4 tour. 15 Mark withdrew cash of $400 for personal use. 22 Met with a Japanese tour guide to discuss a $160,000 tour contract. 31 Paid wages of $1,320. Assume Mark Diamond uses the straight-line method to depreciate the assets. a. The office furniture has an estimated life of four years and a $312 residual value. Use the straight-line method to depreciate furniture. b. Two-thirds of the August 2 advance has been earned. c. One month of the Prepaid Rent has been used. d. The August telephone bill was not received as of August 31 but amounted to $340. Answer is complete but not entirely correct. No Date Debit Credit General Journal 1,272 X 1 Aug. 31 Depreciation expense, office furniture Accumulated depreciation, office furniture 1,272 X