Please help me find the value that is incorrectly shown. Thank you.

Vaughn Company purchased an electric wax melter on April 30, 2020, by trading in its old gas model and paying the balance in cash. The following data relate to the purchase. List price of new melter Cash paid Cost of old melter (5-year life, $854 salvage value) Accumulated Depreciation-old melter (straight-line) Secondhand fair value of old melter $19,276 12,200 13,664 7,686 6,344 Prepare the journal entries necessary to record this exchange, assuming that the exchange (a) has commercial substance, and (b) lacks commercial substance. Vaughn's fiscal year ends on December 31, and depreciation has been recorded through December 31, 2019. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Debit Credit No. Account Titles and Explanation Exchange has commercial substance: (a) Depreciation Expense 854 Accumulated Depreciation Equipment 854 (To record current depreciation.) Equipment 19276 Accumulated Depreciation-Equipment 8540 Gain on Disposal of Equipment 1952 Cash 12,200 Equipment 13,664 (To record exchange of the equipment.) Exchange lacks commercial substance: (b) Depreciation Expense 854 Accumulated Depreciation-Equipment 854 (To record current depreciation.) Equipment 19276 Accumulated Depreciation-Equipment 8540 Gain on Disposal of Equipment 1952 Cash 12,200 Equipment 13,664 (To record exchange of the equipment.)