I've done this question once and got these answers right for the titles (only 2 wrong):

This is my last try so please try your best, thank you!

Application Problem 8-11A Jijang Excavations Ltd. (JEL) operates specialized equipment for installing natural gas pipelines. JEL, which has a December 31 year end, began 2020 with a single piece of equipment that had been purchased on January 1, 2017, for $35,000 and a truck that had been purchased on January 1, 2019, for $70,000. When the equipment was purchased, JEL's management had estimated that the equipment would have a residual value of $5,000 and a useful life of six years. When the truck was purchased, management determined that it would have a useful life of four years and a residual value of $5,000. On March 31, 2020, JEL sold this piece of equipment for $25,250 cash. On April 1, 2020, JEL purchased replacement equipment with double the capacity for $88,200 cash. JEL's management determined that this equipment would have a useful life of six years and a residual value of $9,000. Prepare all necessary journal entries for the year ended December 31, 2020. Assume that JEL uses the straight-line depreciation method for its equipment and the double-diminishing-balance method for its trucks. (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 o for the amounts.) Date Account Titles and Explanation Debit Credit Mar. 31 (To record depreciation expense) Mar. 31 (To record sale of equipment) Apr. 1 Dec. 31 (To record depreciation expense on equipment) Dec. 31 (To record depreciation expense on truck) Date Account Titles and Explanation Mar. 31 Depreciation Expense X Depreciation Expense (To record depreciation expense) Mar. 31 Cash X Accumulated Depreciation Equipment Gain on Disposal (To record sale of equipment) Apr. 1 Equipment Cash Dec. 31 Depreciation Expense Accumulated Depreciation - Equipment (To record depreciation expense on equipment) Dec. 31 Depreciation Expense Accumulated Depreciation - Trucks (To record depreciation expense on truck)