The following transactions and adjusting entries were completed by Legacy Furniture Co$.$ during a $3-$year period. All are related to the use of delivery equipment. The double$-$declining$-$balance method of depreciation is used.

Year $1$

Jan. $4.$ Purchased a used delivery truck for $$28,000,$ paying cash.

Nov. $2.$ Paid garage $$635$ for miscellaneous repairs to the truck.

Dec. $31.$ Recorded depreciation on the truck for the year. The estimated useful life of the truck is $4$ years, with a residual value of $$4,640$ for the truck.

Year $2$

Jan. $6.$ Purchased a new truck for $$49,400,$ paying cash.

Apr. $1.$ Sold the used truck for $$15,180.($Record depreciation to date in Year $2$ for the truck.$)$

June $11.$ Paid garage $$470$ for miscellaneous repairs to the truck.

Dec. $31.$ Record depreciation for the new truck. It has an estimated residual value of $$9,470$ and an estimated life of $5$ years.

Year $3$

July $1.$ Purchased a new truck for $$55,400,$ paying cash.

Oct. $2.$ Sold the truck purchased January $6,$ Year $2,$ for $$17,498.($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 $$12,955$ and an estimated useful life of $8$ years.

Required:

Journalize the transactions and the adjusting entries.