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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 $24,000, paying cash Mat. 2. Paid garage $900 for changing the oil, replacing the oil filter, and tuning the engine on the delivery truck, Recorded depreciation on the truck for the fiscal year. The estimated useful life of the truck is four years, with a residual value of $4,000 for the Dec 31 truck Year 2 Jan. 9. Purchased a new truck for $50,000, paying cash Feb. 28. Paid Garage $250 to tune the engine and make other minor repairs on the used truck, Apr. 30. Sold the used truck for $9,500. (Record depreciation to date in Year 2 for the truck.) Dec. 31. Record depreciation for the new truck. It has an estimated residual value of $12,000 and an estimated life of eight years. Year 3 Sept. 1. Purchased a new truck for $58,500, paying cash Sept. 4. Sold the track purchased January 9, Year 2 for $36,000 (Record depreciation to date for Year 3 for the truck.) Dec. 31. Recorded depreciation on the remaining truck. It has an estimated residual value of $16,000 and an estimated useful life of 10 years, Journalize the transactions and the adjusting entries. If an amount box does not require an entry, leave it blank. Do not round intermediate calculations, Year 1, Jan. 8 Mar. 7 Dec. 31 II II II II II II II II II II II ID Year 2, Jan. 9 Feb. 28 Apr 30 Deprec Apr. 30 Sale 11 1111 11 11 11 1111 II III II II II 1111