Journal entries for totaled vehicle and closing a business

Hello,

We closed out business effective 11/30/25 and this will be our final 1065 partnership return.  A vehicle used 100% in our business, partner LLC, was a total loss in January 2025. The projected Depreciation from Form 4562 from our 2024 Form 1065, shows a full year of 2025 depreciation, but assumes the vehicle is still operable. Several questions:

• Do I enter a journal entry with the depreciation listed on the 4562?
• Or do I calculate the actual depreciation for the one month, and how?
• Is there further depreciation due to the total loss?
• Is the accumulated depreciation for the year 2025 or from date of purchase?
• Do I need to calculate the scrap value of the vehicle, and if so how?
• How do I record the insurance payout to us?
• How do I record the insurance final payment to the lender?

Some more info that may be helpful for numbers:

• Van purchased May 2022 - cost $21,644
• Depreciation method 200DB/HY
• Depreciation through 12/2024 $15,411
• Insurance payout to us $15,183.06
• Insurance payment to lender $$2,279.30, includes $2,149.49 principal/$129.81 interest.

Any other advice would be appreciated.

Thank you.