Hello, I am struggling with this depreciation homework assignment. I have about 90% of the answers correct. But, I am struggling with the 2 of the Dec 31st adjusting entries. I have noted them with the word "WRONG". Help! :-)

Q1) At January 1, 2017, Oriole Company reported the following property, plant, and equipment accounts:

Accumulated depreciationbuildings $62,700,000

Accumulated depreciationequipment 54,100,000

Buildings 97,400,000

Equipment 150,900,000

Land 23,000,000

The company uses straight-line depreciation for buildings and equipment, its year-end is December 31, and it makes adjusting entries annually. The buildings are estimated to have a 40-year useful life and no salvage value; the equipment is estimated to have a 10-year useful life and no salvage value.

During 2017, the following selected transactions occurred:

Apr. 1 Purchased land for $4.50 million. Paid $1.125 million cash and issued a 3-year, 6% note payable for the balance. Interest on the note is payable annually each April 1.

May 1 Sold equipment for $330,000 cash. The equipment cost $3.18 million when originally purchased on January 1, 2009.

June 1 Sold land for $3.72 million. Received $900,000 cash and accepted a 3-year, 5% note for the balance. The land cost $1.50 million when purchased on June 1, 2011. Interest on the note is due annually each June 1.

July 1 Purchased equipment for $2.10 million cash.

Dec. 31 Retired equipment that cost $1 million when purchased on December 31, 2007. No proceeds were received.

Date	Account Titles	Debit	Credit
		$	$
1-Apr-17	Land	$4,500,000
	Cash		$1,125,000
	Long-term Note Payable		$3,375,000
1-May-17	Depreciation Expense	$106,000
	Accumulated Depreciation - Equipment		$106,000
1-May-17	Accumulated Depreciation	$2,650,000
	Cash	$330,000
	Loss on sale of equipment	$200,000
	Equipment		$3,180,000
1-Jun	Cash	$900,000
	Long-term Note Receivable	$2,820,000
	Land		$1,500,000
	Gain on sale of land		$2,220,000
1-Jul-17	Equipment	$2,100,000
	Cash		$2,100,000
31-Dec-17	Depreciation Expense	$17,312,000
	Accumulated Depreciation - Equipment		$14,877,000
	Accumulated Depreciation - Buildings		$2,435,000
31-Dec-17	Accumulated Depreciation - Equipment	$1,000,000
	Equipment		$1,000,000
31-Dec	Depreciation Expense	$100,000
	Accumulated Depreciation - Equipment		$100,000
	(To record depreciation expense for buildings)
31-Dec	Depreciation expense	$2,435,000
	Accumulated Depreciation - Buildings	$2,435,000
	(To record depreciation expense for equipment)
31-Dec	Depreciation expense (Note 1 I below)	$15,173,000	WRONG!
	Accumulated Depreciation - Equipments	$15,173,000	WRONG!
	(To record interest accrued but not yet paid)
31-Dec	Interest expense	$151,875
	Interest payable	$151,875
	(To record interest accrued but not yet received)
31-Dec	Interest receivable	$70,500	WRONG!
	Interest revenue	$70,500	WRONG!
Note 1
Cost	Depreciation @ 10%	Period	Period Depreciation
$150,900,000	$15,090,000	4	$5,030,000
$150,570,000	$15,057,000	2	$2,509,500
$152,670,000	$15,267,000	6	$7,633,500
			$15,173,000.00