Question regarding AO90 & F-92 entries

Hi all,

I have attached 2 screenshots below.

1st one relates to AO90 showing the GLs linking to Asset Accounting. (please see below)

2nd screenshot below shows F-92, Asset retirement with customer entries:

My questions:

1) Are all entries in screenshot 1 correct?

2) Screenshot 2- shouldn't the posting key 50 (line item 002) AND posting key 40 (line item 005) show sale of asset instead of asset clearing account?

Regards,

Jacob