I just dont understand why these were marked wrong, how do i do it correctly?

1) Onslow Co. purchases a used machine for $192,000 cash on January 2 and readies it for use the next day at a $10,000 cost. On January 3, it is installed on a required operating platform costing $2,000, and it is further readied for operations. The company predicts the machine will be used for six years and have a $23,040 salvage value. Depreciation is to be charged on a straight-line basis. On December 31, at the end of its fifth year in operations, it is disposed of.

Prepare journal entries to record the machine's disposal under each of the following separate assumptions:

1. Record the sale of the used machine for $21,500 cash.
2. Record the sale of the used machine for $86,000 cash.
3. Record the insurance settlement received of $32,000 resulting from the total destruction of the machine in a fire.

2) A machine costing $211,000 with a four-year life and an estimated $19,000 salvage value is installed in Luther Companys factory on January 1. The factory manager estimates the machine will produce 480,000 units of product during its life. It actually produces the following units: 122,600 in 1st year, 124,000 in 2nd year, 121,100 in 3rd year, 122,300 in 4th year. The total number of units produced by the end of year 4 exceeds the original estimatethis difference was not predicted. (The machine must not be depreciated below its estimated salvage value.

Required information No Date General Journal Debit Credit 1 3 Dec 31 Cash Accumulated depreciation Machinery Loss on sale of machinery Machinery 20,500 150,800 32,700 X v 204,000 2 Dec. 31 Cash 82,000 150,800 Accumulated depreciation Machinery Gain on sale of machinery Machinery v 28,000 X 204,000 3 Dec 31 31,000 X 150,800 Cash Accumulated depreciation-Machinery Loss from fire Machinery 22,200 X 204,000 Straight Line Units of Production DDB Compute depreciation for each year (and total depreciation of all years combined) for the machine under each Units of production. Year 1 Units of Production Depreciable Depreciation Units per unit 122,600 $ 0.40 124,000 $ 0.40 121,100 $ 0.40 122,300 0.40 490,000 2 Depreciation Expense $ 49,040 49,600 48,400 44,960 $ 192,000 3 4 Total