I am so sorry for the 4 screenshots but I am having trouble with the questions in RED. All help will be appreciated, thanks!

At December 31, 2022, Ayayai Corporation reported the following plant assets. Land $ 3,003,000 Buildings $ 26,510,000 11,936,925 14,573,075 Less: Accumulated depreciation-buildings Equipment 40,040,000 Less: Accumulated depreciation-equipment 5,005,000 35,035,000 Total plant assets $ 52,611,075 During 2023, the following selected cash transactions occurred. Apr. 1 May 1 Purchased land for $ 2,202,200. Sold equipment that cost $ 600,600 when purchased on January 1, 2016. The equipment was sold for $ 170,170. Sold land for $ 1,601,600. The land cost $ 1,001,000. Purchased equipment for $ 1,101,100. June 1 July 1 Dec. 31 Retired equipment that cost $ 700,700 when purchased on December 31, 2013. No salvage value was received. Enter the 2023 transactions in the tabular summary from part (a). Ayayai uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 40-year useful life and no salvage value; the equipment is estimated to have 10-year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Cash + Land + Buildings Bal. $3,003,000 $ 26,510,000 Apr. 1 $ -2,202,200 2,202,200 Me i May 1 600,600 PO i May 1 170,170 IN i June 1 1601600 - 1001000 i July 1 -1,001,000 Me Dec. 31 i i Dec. 31 i FO i Me S Accum. Depr.- Bldgs. + Equipment Accum. Depr. - Equip. $( 11,936,925) $ 40,040,000 $(5,005,000) i $ Me FO -20020 i -600,600 -440,440 FO i i 1101100 i -662750 i i -70070 -3928925 700,700 -3928925 Stockholders' Equity Retained Earnings Expense Dividend $ i FO $ i 20020 10010 FO 600600 i i Ho i 70070 i FO At December 31, 2022, Ayayai Corporation reported the following plant assets. Land $ 3,003,000 Buildings $ 26,510,000 11,936,925 14,573,075 Less: Accumulated depreciation-buildings Equipment 40,040,000 Less: Accumulated depreciation-equipment 5,005,000 35,035,000 Total plant assets $ 52,611,075 During 2023, the following selected cash transactions occurred. Apr. 1 May 1 Purchased land for $ 2,202,200. Sold equipment that cost $ 600,600 when purchased on January 1, 2016. The equipment was sold for $ 170,170. Sold land for $ 1,601,600. The land cost $ 1,001,000. Purchased equipment for $ 1,101,100. June 1 July 1 Dec. 31 Retired equipment that cost $ 700,700 when purchased on December 31, 2013. No salvage value was received. Enter the 2023 transactions in the tabular summary from part (a). Ayayai uses straight-line depreciation for buildings and equipment. The buildings are estimated to have a 40-year useful life and no salvage value; the equipment is estimated to have 10-year useful life and no salvage value. Update depreciation on assets disposed of at the time of sale or retirement. (If a transaction causes a decrease in Assets, Liabilities or Stockholders' Equity, place a negative sign (or parentheses) in front of the amount entered for the particular Asset, Liability or Equity item that was reduced.) Assets Cash + Land + Buildings Bal. $3,003,000 $ 26,510,000 Apr. 1 $ -2,202,200 2,202,200 Me i May 1 600,600 PO i May 1 170,170 IN i June 1 1601600 - 1001000 i July 1 -1,001,000 Me Dec. 31 i i Dec. 31 i FO i Me S Accum. Depr.- Bldgs. + Equipment Accum. Depr. - Equip. $( 11,936,925) $ 40,040,000 $(5,005,000) i $ Me FO -20020 i -600,600 -440,440 FO i i 1101100 i -662750 i i -70070 -3928925 700,700 -3928925 Stockholders' Equity Retained Earnings Expense Dividend $ i FO $ i 20020 10010 FO 600600 i i Ho i 70070 i FO