need the red spots please

Shown below are the T accounts relating to equipment that was purchased for cash by a company on the first day of the current year. The T accounts show the balance in the accounts on January 1 along with the effects of transactions recorded on December 31 of the current year. The equipment was depreciated on a straight-line basis with an estimated useful life of 10 years and a residual value of $310. Part of the equipment was sold on the last day of the current year for cash proceeds while the remaining equipment that was not sold became impaired. Reconstruct the journal entries to record the following and derive the missing amounts: (List all debit entries before credit entries. Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 Equipment 1960 Cash 1960 Dec 31 Depreciation Expense 165 Accumulated Depreciation - Equipment 165 Dec. 31 Cash 794 Accumulated Depreciation - Equipment 66 Gain on Disposal Equipment DOOR OOOO Dec. 31 (a) (b) Purchase of equipment on January 1. What was the cash paid? Depreciation recorded on December 31. What was the depreciation expense? Sale of part of the equipment on December 31. What was the gain on disposal? Partial impairment loss on the remaining equipment on December 31. What was the impairment loss? (c) (d) Cash Jan. 1 1960 (a) Dec 31 794 Equipment Jan. 1 784 1,960 Dec 31 Accumulated Depreciation-Equipment Dec 31 66 Dec 31 165 Dec. 31 55 Depreciation Expense Dec 31 165 (b) Gain on Disposal Dec 31 (c) Impairment Loss Dec. 31 (d)