what is the right answer in the red circle? Also need help with Part B thx…

what is the right answer in the red circle? Also need help with
Part B thx
Problem 9-7A a-b (Part Level Submission) Carla Vista Productions Corp, purchased equipment on March 1, 2019, for $72,000. The company estimated the equipment would have a useful life of three years and produce 12,000 units, with a residual value of $10,200. During 2018, the equipment produced 4,900 units. On November 30, 2019, the machine was sold for $10,000 and had produced 5,700 units that year. Your answer is partially correct. Try again. Record all the necessary entries for the years ended December 31, 2018 and 2019, using the following depreciation methods: (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select “No Entry for the account titles and enter for the amounts. Round the depreciation rate in the double-diminishing-balance method to the nearest whole percent. e.o. 439 and round depreciation per unit in the units-of-production depreciation method to 2 decimal places, e.g. 2.25 and final answers to o decimal places, e.g. 5,275.) (1) Straight-line Account Titles and Explanation Debit Credit Date 2018 Mar. 1 Tequipment 1 720001 T Cash T T 72000 Dec 31 Depreciation Expense L 17167 Accumulated Depreciation – Equipment 2019 Nov. 30 Depreciation Expense E- IT 18882 I Accumulated Depreciation – Equipment (To record depreciation expense) Nov. 30 Accumulated Depreciation – Equipment 56050 Cash Gain on Disposal 70950 | Equipment JU 72000 [To record the sale of machine) (2) Double-diminishing-balance Credit Date Account Titles and Explanation 2018 Mar. 1 Equipment T Cash 72001 Dec. 31 Depreciation Expense Accumulated Depreciation – Equipment 40000 2019 Nov. 30 Depreciation Expense | Accumulated Depreciation – Equipment (To record depreciation expense) Nov. 30 Accumulated Depreciation – Equipment Cash Gain on Disposal Equipment (To record the sale of machine) (3) Units-of-Production Credit Date Account Titles and Explanation 2018 Mar. 1 Equipment Cash 72000 Dec 31 Depreciation Expense Accumulated Depreciation – Equipment 2019 Nov. 30 Depreciation Expense | Accumulated Depreciation – Equipment (To record depreciation expense) Nov. 30 Accumulated Depreciation – Equipment Cash Loss on Disposal Equipment L 72000 (To record the sale of machine) (b) Complete the following schedule for each method of depreciation and compare the total expense over the two-year period. (Round answers to o decimal places, e.g. 5,275.) Straight Double-Diminishing Units-of- Line Balance Production Depreciation expense 2018 2019 Total depreciation expense for two years + Loss (or – gain) on disposal -Net expense for two years