i need help with the red portion

question 2 of 4 18.18/25 Jan. 1 Accumulated Depreciation-Equipment 64,800 Equipment \begin{tabular}{r} .800 \\ \\ \hline 6,500 \\ \hline \end{tabular} Accumulated Depreciation-Equipment \begin{tabular}{r} \hline 64,800 \\ \hline \\ \hline \end{tabular} June 30 Depreciation Expense 6,500 \begin{tabular}{r} 6.500 \\ -12 \\ -12 \\ \hline \end{tabular} (To record depreciation to date of disposal) June 30 Cash Accumulated Depreciation-Equipment 33,250 Loss on Disposal of Plant Assets 33,250 Equipment 5.900 156 (To record sale of computer) Dec: 31 Depreciation Expense 6,120 Accumulated Dcoreciation-Eouioment 6.126 Journalife all eatries requited on the above datis, inclading entries to uodate deprcolation on assets daposed of where anpliatir Here are selected 2022 transactions of Novak Corp. Jan. 1 Retired a piece of machinery that was purchased on January 1,2012 . The machine cost $64,800 and had a useful life of 10 years with no salvage value. June 30 Sold a computer that was purchased on January 1,2020 . The computer cost $39,900 and had a useful life of 3 years with no salvage value, The computer was sold for $5,900 cash. Dec. 31 Sold a delivery truck for $10,000 cash. The truck cost $33,600 when it was purchased on January 1, 2019, and wa5 depreciated based on a 5-year useful life with a $3,000 salvage value