How do I find the answer to the last general journal entry on December 31, 2017.

2016

Jan.		1		Paid $287,600 cash plus $11,500 in sales tax and $1,500 in transportation (FOB shipping point) for a new loader. The loader is estimated to have a four-year life and a $20,600 salvage value. Loader costs are recorded in the Equipment account.
Jan.		3		Paid $4,800 to enclose the cab and install air-conditioning in the loader to enable operations under harsher conditions. This increased the estimated salvage value of the loader by another $1,400.
Dec.		31		Recorded annual straight-line depreciation on the loader.

2017

Jan.		1		Paid $5,400 to overhaul the loaders engine, which increased the loaders estimated useful life by two years.
Feb.		17		Paid $820 to repair the loader after the operator backed it into a tree.
Dec.		31		Recorded annual straight-line depreciation on the loader.

Answer is complete and correct Date General Journal Debit Credit Jan 01, 2016 Equipment 300,600 Cash 300, 600 Jan 03, 2016 Equipment 4,800 Cash 4,800 Dec 31, 2016 Depreciation expense-Equipment 70,850 Accumulated depreciation-Equipment 70,850 4 Jan 01, 2017 Equipment 5,400 Cash 5400 Feb 17, 2017 Repairs expense-Equipment 820 Cash 820 Dec 31, 2017 Depreciation expense-Equipment 43,590 Accumulated depreciation-Equipment 43,590