In this question equipments is given 30.000 and in additional information equipments is given 25.600 if we substract 30.000 from 25.600 the answer will be 4.400 here it is given 5.400 please answer this

In this question equipments is given 30.000 and in additional information equipments is given 25.600 if we substract 30.000 from 25.600 the answer will be 4.400 here it is given 5.400 please answer this Accounting for Share Capital Insurance Add: Prepaid in 2006 Less: Prepaid in 2007 7,500 700 8,200 (300) Depreciation on Equipments Petty Expenses Newspapers Lectures Fee Honorarium to Secretary Depreciation on Building Surplus (Balancing Figure) 7,900 5,400 500 1 ,ooo 16,500 12,000 6,000 34,100 Interest on Investments Sundries Income PAGE Balance Sheet as on December 31, 2006