please fill in the yellow with the formulas

\begin{tabular}{l} Insurance Expense \\ \hline \end{tabular} Accumulated Depreciation Depreciation Expense Rmainmina Q aimaen other Operating Expenses \begin{tabular}{l} Insurance Expense \\ \hline \end{tabular} Accumulated Depreciation Depreciation Expense Rmainmina Q aimaen other Operating Expenses