my numbers are wrong and i dont know why

Indicate the statement of financial position presentation of the vehicle at December 31, 2021 and 2022 ORIOLE CORPORATION Statement of Financial Position (partial) December 31 2022 2021 Plant, and Equipment des 53000 53000 Accumulated Depreciation - Vehicles 10600 Amount 42400 0 2.6/3 View Policies Show Attempt History Current Attempt in Progress On January 2, 2021. Oriole Corporation purchased a vehicle for $53,000 cash. The company uses straight-line depreciation and estimates that the vehicle will have a five-year usefullife. The company has a December 31 year end and adjusts its accounts annually. (a) Your answer is correct Prepare the journal entry to record the purchase of the vehicle on January 2. (List all debit entries before credit entries. Credit account titles are automatically intended when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 2 Vehicles 53000 D 52000 e Textbook and Media List of Accounts Attempts: 1 of 15 used 2.6/3 Question Part Score 11 (b) Your answer is correct. Prepare the adjusting entries required on December 31, 2021 and 2022. (List ali debit entries before credit entries. Credit account titles are automatically intended when the amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts) Account Titles and Explanation Dec. 31, Date Debit Credit Depreciation Expense 2021 10600 Accumulated Depreciation - Vehicles 1600 Dec 31, 2022 Depreciation Expense 10600 Accumulated Depreciation - Vehicles 10600 e Textbook and Media List of Accounts Attempts 2 of 15 mied Question Part Score 11