what do i put in red and how do i calculate it.

Here are selected 2022 transactions of Flounder Corporation. Jan. 1 June 30 Retired a piece of machinery that was purchased on January 1, 2012. The machine cost $62,300 and had a useful life of 10 years with no salvage value. Sold a computer that was purchased on January 1, 2020. The computer cost $35,800 and had a useful life of 4 years with no salvage value. The computer was sold for $4,100 cash. Sold a delivery truck for $9,090 cash. The truck cost $24,600 when it was purchased on January 1, 2019, and was depreciated based on a 5-year useful life with a $3,500 salvage value. Dec. 31 Date Debit Credit Account Titles and Explanation Accumulated Depreciation-Equipment Jan. 1 62,300 Equipment 62,300 June 304 Depreciation Expense Accumulated Depreciation-Equipment (To record depreciation expense) Cash 4,100 Accumulated Depreciation Equipment Loss on Disposal of Plant Assets Equipment 35,800 (To record sale of computer) Dec. 31 Depreciation Expense Accumulated Depreciation Equipment (To record depreciation expense) Cash 9,090 Accumulated Depreciation Equipment Gain on Disposal of Plant Assets Equipment 24,600