I need help with number 32! I have done these depreciation calculations multiple times and cannot figure out where I went wrong. It says that all my previous transactions were correct.

32:

June 30: The fixed assets have estimated useful lives as follows:

Building - 31.5 years

Computer Equipment - 5.0 years

Office Equipment - 7.0 years

Use the straight-line method of depreciation. Management has decided that assets purchased during a month are treated as if purchased on the first day of the month. The buildings scrap value is $7,500. The office equipment has a scrap value of $400. The computer equipment has no scrap value. Calculate the depreciation for one month.

Here are the relevant transactions:

10:

June 16: Byte purchased a building and the land it is on for $149,000.00 to house its repair facilities and to store computer equipment. The lot on which the building is located is valued at $24,000.00.

The balance of the cost is to be allocated to the building. Check # 6004 was used to make the down payment of $14,900.00. A thirty-year mortgage with an initial payment due on August 1st, was established for the balance.

Here is the incorrect entry I currently have:

32	Jun 30	5110	Depreciation Expense	one month's depreciation	4,104.51
32	Jun 30	1412	Accum. Depr.-Building	one month's depreciation		310.85
32	Jun 30	1312	Accum. Depr.-Computer Equip.	one month's depreciation		3,734.67
32	Jun 30	1212	Accum. Depr.-Office Equip.	one month's depreciation		58.99

Adjusting Entries Debit Credit 5,000.00 Unadjusted Trial Balance Debit Credit 57,125.40 1,236.00 6,144.00 3,800.00 580.00 5,355.00 256.00 1,900.00 344.00 58.99 224,080.00 3.734.67 24,000.00 Account Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip, 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earings 3300 Dividends Adjusted Trial Balance Debit Credit 57,125.40 6,236.00 5,888.00 1,900.00 236.00 5,355.00 58.99 224,080.00 3,734.67 24,000.00 310.85 125,000.00 1,495.00 1,720.00 1,552.58 1,593.00 922.73 134,100.00 106,750.00 196,560.00 310.85 125,000.00 1.495.00 1.720.00 1,552.58 1,593.00 922.73 134,100.00 106,750.00 196,560.00 1,614.60 1,614.60 17.720.00 3,280.00 21,000.00 1.900.00 1,593.00 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense 5,310.00 325.00 1,140.00 915.00 1,900.00 6,903.00 325.00 1,140.00 15.00 344.00 1,552.58 256.00 4.104.51 922.73 344.00 1.552.58 256.00 4,104.51 922.73 456,625.00 456,625.00 15,672.82 15,672.82 469,797.82 469,797.82 TOTAL NET INCOME Adjusting Entries Debit Credit 5,000.00 Unadjusted Trial Balance Debit Credit 57,125.40 1,236.00 6,144.00 3,800.00 580.00 5,355.00 256.00 1,900.00 344.00 58.99 224,080.00 3.734.67 24,000.00 Account Number Name 1110 Cash 1120 Accounts Receivable 1130 Prepaid Insurance 1140 Prepaid Rent 1150 Office Supplies 1211 Office Equip. 1212 Accum. Depr.-Office Equip, 1311 Computer Equip. 1312 Accum. Depr.-Computer Equip. 1411 Building Cost 1412 Accum. Depr.-Building 1510 Land 2101 Accounts Payable 2102 Advanced Payments 2103 Interest Payable 2105 Salaries Payable 2106 Income Taxes Payable 2201 Mortgage Payable 2202 Notes Payable 3100 Capital Stock 3200 Retained Earings 3300 Dividends Adjusted Trial Balance Debit Credit 57,125.40 6,236.00 5,888.00 1,900.00 236.00 5,355.00 58.99 224,080.00 3,734.67 24,000.00 310.85 125,000.00 1,495.00 1,720.00 1,552.58 1,593.00 922.73 134,100.00 106,750.00 196,560.00 310.85 125,000.00 1.495.00 1.720.00 1,552.58 1,593.00 922.73 134,100.00 106,750.00 196,560.00 1,614.60 1,614.60 17.720.00 3,280.00 21,000.00 1.900.00 1,593.00 4100 Computer & Consulting Revenue 5010 Rent Expense 5020 Salary Expense 5030 Advertising Expense 5040 Repairs & Maint. Expense 5050 Oil Gas Expense 5080 Supplies Expense 5090 Interest Expense 5100 Insurance Expense 5110 Depreciation Expense 5120 Income Tax Expense 5,310.00 325.00 1,140.00 915.00 1,900.00 6,903.00 325.00 1,140.00 15.00 344.00 1,552.58 256.00 4.104.51 922.73 344.00 1.552.58 256.00 4,104.51 922.73 456,625.00 456,625.00 15,672.82 15,672.82 469,797.82 469,797.82 TOTAL NET INCOME