why am I getting wrong on the journal entry "loss of sale equipment"?

1. PE.10-01A Equipment was acquired at the beginning of the year at a cost of $662,500. The equipment was depreciated using the straight-line method based on an estimated useful life of 9 years and an estimated residual value of $48,180. 2. PE.10-02A a. What was the depreciation for the first year? Round your answer to the nearest cent. 3. PE. 10-03A 68,257.78 b. Using the rounded amount from Part a in your computation, determine the gain(loss) on the sale of the equipment, assuming it was sold at the end of year eight for $110,453. 4. PE.10-04A Round your answer to the nearest cent and enter as a positive amount. 5. PE.10-06A.BLANKSHEET V Loss v 5,984.76 6. PE.10-06.ALGO Feedback 7. EX.10-03 ALGO V Check My Work 8. EX.10-05 Book value is the asset cost minus accumulated depreciation. In the first year, the balance in the accumulated depreciation account is zero. Compare the book value to the sale price. If the book value is more than the sale price, the equipment was sold for a loss. If the book value is less than the sale price, the equipment was sold for a gain. 9. EX.10-06 10. EX.10-07 c. Journalize the entry to record the sale. If an amount box does not reguire an entry, leave it blank. Round your answers to the nearest cent. 11. EX.10-07 ALGO Cash V 110,453 Accumulated Depreciation-Equipment v 12. EX.10-09 546,062.24 Loss on Sale of Equipment v 5,984.76 X 13. EX.10-09.ALGO Equipment v 662,500