I kept getting error. Can someone give me correct answer

Recording the sale of PPE Assets Gaver Company sold machinery that had originally cost $77,000 for $27,000 in cash. The machinery was three years old and had been depreciated using the double-declining- balance method assuming a five-year useful life and a residual value of $7,000. Required a. Prepare a journal entry to record this sale. Round numbers to the nearest dollar. Description Debit Credit Cash 27,000 0 Accumulated depreciation 60,368 Machinery 77,000 Gain on sale of machinery 10,368 b. Using the financial statement effects template, show how the sale of the machinery affects the balance sheet and income statement. Round numbers to the nearest dollar. Note: Use negative signs with answers, when appropriate. Balance Sheet Income Statement Noncash Contra Contrib. Earned Transaction Cash Asset Asset Assets Liabilities Capital Capital Revenues Expenses Net Income Sold machinery for cash $ 27,000 + $ (77,000) - $ (60,368) = $ 0 + $ 0 + $ Ox $ 10,368 0 = $ 10,368