please someone help me in these, thank u in advance

Presented below are selected transactions at Dublin Grocer for 2020: Transactions Date of Disposal Jan 1, 2020 Retired a delivery truck that was purchased on January 1, 2012 The delivery truck cost $85,000 on that date. It had a useful life of 8 years with no salvage value. Jan 1, 2020 Sold an equipment that was purchased on January 1, 2015. The equipment cost $120,000 on that date. It had a useful life of 6 years with no salvage value. The equipment[was sold for $48,000. July 1, 2020 Discarded a machinery that was purchased on January 1, 2016. The machine cost $32,000. It was depreciated based on a 5-year useful life with a $4,000 salvage value. Sunshine Store uses straight-line depreciation method for all of the assets. REQUIRED: Prepare relevant journal entries to record the disposal of the assets of the above transactions. QUESTION 1 (c) [2 MARKS] Claire Communications publishes a monthly women magazine, Future Ladies. Subscriptions to the magazine cost $300 per year. During December 2020, Claire sells 1,800 subscriptions beginning with the January issue. REQUIRED: Prepare the adjusting entry at March 31, 2021, to record sales revenue recognized in the first quarter of 2021