Please Explain part C in detail. The correct Answer for part C has $2$ different Journal entries $-$ Credit Retained Earnings for $$96,000$ and another seperate entry : Debit Depreciation Expense for $$16,000,$ How is $$96,000$ achieved?

My thought process $...$

$160,000/10=16,000$

Purchased $2013$ so $4$ x $16,000=64,000$ in Accumilated Depreciation by end of $2016$

Another $16,000$ for $2017$ I assume

$64,000+16,000=80,000$ still shy another $16,000$ to match the Credit of $96,000$ in Retained Earning.

Thank you in advance!