Whats the correct accumulated depreciation here?

I tried doing this: Annual DDB Rate = 1 / Useful Life

Annual DDB Rate = 1 / 5 years = 0.20 or 20%

Monthly DDB Rate = Annual DDB Rate / 12

Monthly DDB Rate = 0.20 / 12 = 0.0167 or approximately 1.67% Depreciation for the First Month (April) = Cost of Asset x Monthly DDB Rate

Depreciation for the First Month (April) = $11,200 (Cost of Asset) x 1.67% (Monthly DDB Rate) = $187.92 but its wrong

\begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{5}{|c|}{ CM114 } \\ \hline \multicolumn{2}{|c|}{\begin{tabular}{l} Dylex Corporation \\ 8069 Falton Place \\ Vancouver, British Columbia \\ U9V 8Q6 \end{tabular}} & \begin{tabular}{l} Date: \\ Original Invoice \end{tabular} & \multicolumn{2}{|c|}{\begin{tabular}{l} April 12, 2024 \\ 1630 \end{tabular}} \\ \hline \multicolumn{5}{|c|}{\begin{tabular}{l} Customer: \\ Benson Inc. \\ 597558 Street \\ Vancouver, British Columbia \\ D1S 4R3 \end{tabular}} \\ \hline Qty & \multicolumn{2}{|c|}{ Description } & \begin{tabular}{|l|} Unit \\ Price \end{tabular} & Total \\ \hline 1 & \multicolumn{2}{|c|}{ Office furniture returned due to defects. } & $2,800 & $2,800 \\ \hline \multicolumn{4}{|r|}{ Total: } & $2,800 \\ \hline \end{tabular} \begin{tabular}{|c|c|c|c|c|} \hline \multicolumn{2}{|c}{ General Journal } & \multicolumn{2}{r|}{ Page GJ1 } \\ \hline Date & Account/Explanation & Debit & Credit \\ \hline 30/Apr & \begin{tabular}{r} Depreciation Expense, Office Furniture \\ Accumulated Depreciation, Office Furniture \end{tabular} & & 187.92 & \\ & & & 187.92 \\ \hline \end{tabular}