Please help with the blanks that need to be filled in:

Transactions for Fixed Assets, Including Sale

The following transactions and adjusting entries were completed by Robinson Furniture Co. during a three-year period. All are related to the use of delivery equipment. The double-declining-balance method of depreciation is used.

Year 1
Jan. 8.	Purchased a used delivery truck for $29,400, paying cash.
Mar. 7.	Paid garage $120 for changing the oil, replacing the oil filter, and tuning the engine on the delivery truck.
Dec. 31.	Recorded depreciation on the truck for the fiscal year. The estimated useful life of the truck is 7 years, with a residual value of $6,200 for the truck.
Year 2
Jan. 9.	Purchased a new truck for $53,460, paying cash.
Feb. 28.	Paid garage $230 to tune the engine and make other minor repairs on the used truck.
Apr. 30.	Sold the used truck for $18,150. (Record depreciation to date in Year 2 for the truck.)
Dec. 31.	Record depreciation for the new truck. It has an estimated trade-in value of $9,600 and an estimated life of 9 years.
Year 3
Sept. 1.	Purchased a new truck for $85,000, paying cash.
Sept. 4.	Sold the truck purchased January 9, Year 2, for $37,020. (Record depreciation to date in Year 3 for the truck.)
Dec. 31.	Recorded depreciation on the remaining truck. It has an estimated residual value of $15,300 and an estimated useful life of 10 years.

Required:

Journalize the transactions and the adjusting entries. If an amount box does not require an entry, leave it blank. Do not round intermediate calculations. Round your final answers to the nearest cent.

Year 1 Jan. 8	Delivery Truck
	Cash
Mar. 7	Truck Repair Expense
	Cash
Dec. 31	Depreciation Expense-Delivery Truck
	Accumulated Depreciation-Delivery Truck
Year 2 Jan. 9	Delivery Truck
	Cash
Feb. 28	Truck Repair Expense
	Cash
Apr. 30-Deprec.	Depreciation Expense-Delivery Truck
	Accumulated Depreciation-Delivery Truck
Apr. 30-Sale	Accumulated Depreciation-Delivery Truck
	Cash
	Loss on Sale of Delivery Truck
	Delivery Truck
Dec. 31	Depreciation Expense-Delivery Truck
	Accumulated Depreciation-Delivery Truck
Year 3 Sept. 1	Delivery Truck
	Cash
Sept. 4-Deprec.	Depreciation Expense-Delivery Truck
	Accumulated Depreciation-Delivery Truck
Sept. 4-Sale	Cash
	Accumulated Depreciation-Delivery Truck
	Delivery Truck
	Gain on Sale of Delivery Truck
Dec. 31	Depreciation Expense-Delivery Truck
	Accumulated Depreciation-Delivery Truck

Year 1 lan. 8 Delivery Truck Y 29,400 29,400 Mar. 7 Truck Repair Expense Dec. 31 20,977 6,200 X Year 2 lan. 9 Delivery Truck 53,460 53,460 | Feb. 28 Truck Repair Expense 230 Apr. 30-Sale Accumulated Loss on Sale of Delivery Truck Delivery Truck Dec. 31 Year 3 Sept. 1 Delivery Truck 5,000 5,000 85,000 X 85,000 X Sept. 4-Sale Cash Delivery Truck Gain on Sale of Delivery Truck Dec. 31