I'm getting confused on this journal entry I need to do for June 30th.

June 30: Book the depreciation for the first half of the year on the construction equipment you purchased April 5.

April 5: New construction equipment was purchased for the project at the golf course for $120,000. The forklifts have a useful life of seven years. The company already owned $50,000 of construction equipment prior to this purchase with an accumulated depreciation of $22,000.

Here is what I thought I needed to do, but when I go to fill in my general ledger, they don't make since.

Can someone help?

\begin{tabular}{|c|c|c|c|} \hline 30-Jun & Accumulated Depreciation - Construction Equipment & 4,285.71 & \\ \hline & Construction Equipment & & 4,285.71 \\ \hline & first half of year depreciation & & \\ \hline \end{tabular}