it is saying my depreciation is wrong and net income. please help

(The following information applies to the questions displayed below) Tory Enterprises pays $252,400 for equipment that will last five years and have a $45,000 salvage value. By using the equipment in its operations for five years, the company expects to earn $89,900 annually, after deducting all expenses except depreciation. Exercise 8-9 Straight-line depreciation and income effects LO P1 Prepare a table showing income before depreciation, depreciation expense, and net (pretax) income for each year and for the total five-year period, assuming straight-line depreciation is used. Year 1 Year 2 Year 3 Year 4 Year 5 Totals Income Before Depreciation Net (Pretax) Depreciation Expense Income $ 89,900 $ 49,580 S 40,320 89.900 49,580 40 320 89,900 49,580 40,320 89,900 49,580 40,320 89,900 49,580 40,320 $ 449,500 S 247,900 $ 201,600