Please help me how to solve the ones on red

Wildhorse Co. had the following assets on January 1, 2022. Useful Life Item Cost Purchase Date (in years) Salvage Value Machinery $68,000 Jan. 1, 2012 10 $ 0 Forklift 27,000 Jan. 1, 2019 5 0 Truck 33,400 Jan. 1, 2017 8 3,000 During 2022, each of the assets was removed from service. The machinery was retired on January 1. The forklift was sold on June 30 for $11,700. The truck was discarded on December 31. Journalize all entries required on the above dates, including entries to update depreciation, where applicable, on disposed assets. The company uses straight-line depreciation. All depreciation was up to date as of December 31, 2021. (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 0 for the amounts.) Date Account Titles and Explanation Debit Credit Jan. 1 V Accumulated Depreciation-Equipment l I 68,000 I | Equipment 68,000 June 30 V Depreciation Expense l l 2700 l l Accumulated Depreciation-Equipment 2700 (To record depreciation expense on forklift) June 30 V Cash 11700 Accumulated Depreciation-Equipment 18900 Gain on Disposal of Plant Assets 3600 Equipment 27000 (To record sale of forklift) Dec. 31 V Depreciation Expense 3800 Accumulated Depreciation-Equipment 3800 (To record depreciation expense on truck) Dec. 31 V Loss on Disposal of Plant Assets 22800 Accumulated Depreciation-Equipment 10600 Equipment 33400 (To record sale of truck)