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-dedining-balance method of depreciation is used. Year 1 Jan. 8. Purchased a used delivery truck for $77,760, paying cash. Mar. 7. Pald garage $110 for changing the oil, replacing the oil filter, and tuning the engine on the delivery truck. Dec. 31. Recorded depreclation on the truck for the fiscal year. The estimated useful life of the truck is 9 years, with a residual value of 516,30 Year ? Jan. 9. Purchased a new truck for $88,200, paying cash. Feb, 28. Paid garage $390 to tune the engine and make other minor repairs on the used truck. Apt. 30. Sold the used truck for $53,750. (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 $15,900 and an estimated life of 7 years. Year 3 Sept. 1. Purchased a new truck for $92,000, paying cash. Sept, 4. Sold the truck burchased January 9 , Year 2 , for $53,600, (Record depreciation to date in Year 3 for the truck.) Dec, 31. Recorded depreciation on the remalning trucki. It has an estimated residual value of $16,600 and an estimated useful life of 10 years. Requiredt Joumalize the transactions and the adjusting entries. If in amount box does-not requice an entry. leave is blank: De. not roind intermediate caiculations: Round your final answers to the nearest cent