Please help me do the "acquisition of plants and equipment " and "Gain on sale of plant and equipment "

The following account balances are taken from the records of Martin Corp. for the past two years. (Credit balances are shown in parentheses.) Martin Corp. December 31, December 31, 2016 2015 $800,000.00 $400,000.00 2 Plant and equipment 3 Accumulated depreciation (128,000.00) (160,000,000 88,000.00 4 Patents 70,000.00 5 Retained earnings (825,000.00) (675,000,000