There is an assignment that I need help with under Franklin University > Franklin University - ACCT 470 > D1-D5 with corrected entries

I wanted to know on the D-5 how did they calculate the 149?

for Deprec Exp ? and how did they know that the two numbers in the middle were Z examined vouchers and supporting documents. Improperly classified as repairs and mainte item should be capitalized as a fixed asset?

Thank you