why is my answer wrong

Able Ltd purchased machinery on 1 November 2016 for $ 165,000. The estimated useful life of the machinery is 8 years, with an estimated residual of $ 10,200. The entity's reporting period ends on 30 June, and it uses the straight-line method of depreciation. On 1 July 2017, the value in use was estimated to be $ 84,200 and the net selling price was $ 93,210. Required Prepare the journal entries in relation to the equipment from the date of acquisition. (Enter debit entries first followed by credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Abile Ltd Journal entries Debit Date Account and explanation Credit $ 1 Nov, 2016 Eouloment 165000 Cash 165000 (Purchase) Able Ltd Journal entries Date Account and explanation Debit Credit $ 1 Nov. 2016 Equioment 165000 Cash 165000 (Purchase) 30 June 2017 Depreciation expense 12900 Accumulated depreciation-egulament 12900 (Annual depreciation) 1 July 2017 Impairment loss 61590 Accumulated impairment loss 61590 (Impairment write-down) Attempts: 1 of 3 used RAR