How do you get the numbers for the calculations for (cost-residual value) / useful life x (number of months/12)

P10-30A (page 572) Requirement 1 Purchase price Real estate taxes Dirt and earthmoving Title insurance Fence Building permit Architect's fee Signs Building materials Building labor Interest on construction loan Parking lots Lights for parking lots Salary of construction supervisor Furniture Transportation of furniture Additional fencing Totals Land $85,000 $5,000 $8,300 $3,400 Land Improvements Building Furniture $9,400 $1,200 $20,600 $9,700 $211,000 $172,000 $9,300 $28,800 $10,600 $8,000 $32,000 $11,600 $2,000 $102,200 $6,000 $72,500 $446,100 $13,600 Requirement 2 - Show Calculations Straight-line Land Improvements Building Furniture (Cost Residual value) / Useful life (Number of Months / 12)