please help me I keep keeping the answer wrong can some one help me to see what step I am doing wrong

Exercise 21-16 Your answer is partially correct. Try again. Presented below are four independent situations. (Round answers to o decimal places, e.g. 125. If answer is o, please enter 0. Do not leave any fields blank.) (a) On December 31, 2017, Bramble Inc. sold computer equipment to Daniell Co. and immediately leased it back for 10 years. The sales price of the equipment was $524,700, its carrying amount is $399,200, and its estimated remaining economic life is 12 years. Determine the amount of deferred revenue to be reported from the sale of the computer equipmenton December 31, 2017. The amount of deferred revenue to be reported 124800 (b) On December 31, 2017, Sunland Co. sold a machine to Cross Co. and simultaneously leased it back for one year. The sales price of the machine was $481,400, the carrying amount is $419,800, and it had an estimated remaining useful life of 14 years. The present value of the rental payments for the one year is $35,200. At December 31, 2017, how much should Sunland report as deferred revenue from the sale of the machine? The amount of deferred revenue to be reported 96,800 (c) On January 1, 2017, Coronado Corp. sold an airplane with an estimated useful life of 10 years. At the same time, Coronado leased back the plane for 10 years. The sales price of the airplane was $497,200, the carrying amount $378,400, and the annual rental $74,552. Coronado Corp. intends to depreciate the leased asset using the sum-of-the-years'-digits depreciation method. How much gain on the sale should be reported at the end of 2017 nhe financial statements? The gain on the sale should be reported 193,352