Question on Lease

According to the contract, a non-refundable payment of $100,000 is required to pay to Entity B on the commencement date which is 1 April 2019.
Entity A pays the initial direct cost of $5,000 on credit and they are settled on 1 June 2019.
The other terms of the contract include:
• Lease term of 5 years at an annual rental of $1,000,000 paid in arrears
• Option to extend for a further 3 years at an annual rental of $100 paid in arrears
• Option to terminate the contract on 31 March 2023. The remaining annual rental is required to adjust to $1,200,000 after notifying the lessor.
• Residual value guarantee at the end of the lease term of 5 years is $50,000.
• Residual value guarantee at the end of the lease term of 8 years is $2,000.
• Residual value guarantee at the end of the lease term of 4 years is $200,000.
The interest rate implicit is assumed at 8.12%.
On 31 March 2021, Entity A decided to exercise the option to terminate the contract on 31 March 2023 and also notified Entity B. Entity A is unable to determine a revised interest rate implicit in the lease but its incremental borrowing rate is 9.75%
The fair values of the plant on 31 March 2023, 31 March 2024 and 31 March 2027 are $230,000, $47,000 and $1,500 respectively.
REQUIRED:
Prepare relevant journal entries of Entity A from 1 March 2019, 1 April 2019, 31 Mar 2021 and 31 March 2023.

The above statement is the question. I have calculated the right of use asset is $4118955 before Entity A decided to exercise the option to terminate the contract. Therefore, the depreciation should be (4118955-50000)/5years= $813791.

Then, I have calculated the right of use asset is $3719092 after Entity A decided to exercise the option to terminate the contract. Therefore, the depreciation should be (3719092-200,000)/4years= $879773.

However, the depreciation on 31 Mar 2023 is Dr. Depreciation $967991 Cr. Accum. Depreciation $967991. I don’t understand how to get this figure. Could you give me some advice? Thanks