Hi,

I am having a problem with depreciation please can you kindly help me how to calculate in simple format and how to record it in income statement and in balance sheet

There are different methods for calculating depreciation. For the most part you need to know the purchase price of the asset, the salvage value, and the useful life of the asset.

The journal entry to record depreciation will be:
Debit depreciation Expense for the amount (Income Statement Account)
Credit Accumulated Depreciation for the amount (Balance Sheet Account, Contra Asset)