How do I record the Depreciation Expense and Accumulated Depreciation as journal entries???

(The firm depreciates its equipment over a 4-year life. Estimated salvage value is zero. It purchased all the equipment at one time, at an original cost of $800 thousand.)

Gibson Goodall Inc. Below is a balance sheet for Gibson Goodall Inc. as of August 31,2018: Gibson Goodall Inc. Balance Sheet as of August 31, 2018 (in thousands) Assets Cash and cash equivalents Accounts Receivable Inventories Prepaid Rent Total Current Assets $300.00 200.00 350.00 100.00 Liabilities and Equities $100.00 80.00 300.00 Accounts Payable Salaries Payable Note payable $950.00 Total Current Liabilities: $480.0 Property, Plant & Equipment $800.00 Accumulated Depreciation (200.00) Equipment, net $600.00 Common Stock, S1 par APIC $200.00 400.00 Total Non-current Assets: $600.00 Retained Earnings 470.00 $1,070.0 Shareholders' Equity: Total Liabilities & Total Assets S1,550.00 Shareholders' Equity $1,550.0 Here are some facts: The following information pertains to the month of September 2018 a) Sales were $4,010 thousand all on account b) Collected accounts receivable of S3,500 thousand. c) Issued 40 thousand shares of common stock in exchange for $200 thousand cash on September 1, 2018 ACCT270 2 d) e) f) g) Paid insurance of $48 thousand for the 12 months of September, 2018 through August, 2019 Purchased merchandise inventory on account from various suppliers for $1,900 thousand. Paid salaries to employees during the month of September in the amount of $1,400 thousand. Employees earned salaries of$15 thousand during the last three days of September but were not paid. These are the only unpaid salaries at the end of September h) i) j) Paid accounts payable of $1,880 thousand. Incurred and paid for miscellaneous expenses of $50 thousand. Traded a piece of equipment with a cost of $20 thousand and accumulated depreciation of S5 thousand for a used delivery truck with a market value of $17 thousand on September 1,2018. The truck has a remaining useful life of 4 year:s k) Declared and paid a dividend of $0.10 per share on September 30, 2018 Purchased GoPokes Co. for $100 thousand on September 30, 2018. GoPokes Co. had the following dentifiable assets and liabilities 1) Book Value in the accounts of GoPokes Co. as of Sept 30, 2018 Fair Market Value on Sept 30, 2018 Asset Accounts Receivable Inventories Property, Plant & Equipment Accounts Payable S25 thousand S60 thousand S0 S70 thousand S25 thousand S65 thousand S60 thousand S70 thousand