I need the first question answered please

Swann Company sold a delivery truck on April 1, 2019. Swann had acquired the truck on January 1, 2015, for $40,500. At acquisition, Swann had estimated that the truck would have an estimated life of 5 years and a residual value of $3,000. Swann uses the straight-line method of depreciation. At December 31, 2018, the truck had a book value of $10,500. Required: 1. Prepare any necessary journal entries to record the sale of the truck, assuming it sold for: a. $9,875 b. $7,275 2. How should the gain or loss on disposal be reported on the income statement? 3. Assume that Swann uses IFRS and sold the truck for $9,875. In addition, Swann had previously recorded a revaluation surplus related to this machine of $5,000. What journal entries are required to record the sale? General Journal Shaded cells have feedback. 1a. Prepare the necessary journal entries on April 1, 2019 to record: 1. Depreciation expense of the delivery truck for 2019 2. The sale of the truck, assuming it sold for $9,875 General Journal Instructions How does grading work? PAGE 9 GENERAL JOURNAL Score: 65/75 DATE ACCOUNT TITLE POST. REF. DEBIT CREDIT 1 Apr. 1 Cash 9,875.00 N as 1.00 Trucks Gain on Disposal of Property, Plant, and Equipment 1,250.00 Apr. 1 Depreciation Expense 1,875.00 Accumulated Depreciation 1,875.00