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 $38,400, paying cash.
Mar. 7.	Paid garage $130 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 8 years, with a residual value of $8,100 for the truck.
Year 2
Jan. 9.	Purchased a new truck for $44,100, paying cash.
Feb. 28.	Paid garage $290 to tune the engine and make other minor repairs on the used truck.
Apr. 30.	Sold the used truck for $25,300. (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 $7,900 and an estimated life of 7 years.
Year 3
Sept. 1.	Purchased a new truck for $82,000, paying cash.
Sept. 4.	Sold the truck purchased January 9, Year 2, for $26,800. (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 $14,800 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	fill in the blank 2	fill in the blank 3
	Cash	fill in the blank 5	fill in the blank 6
Mar. 7	Truck Repair and Maintenance Expense	fill in the blank 8	fill in the blank 9
	Cash	fill in the blank 11	fill in the blank 12
Dec. 31	Depreciation Expense-Delivery Truck	fill in the blank 14	fill in the blank 15
	Accumulated Depreciation-Delivery Truck	fill in the blank 17	fill in the blank 18
Year 2, Jan. 9	Delivery Truck	fill in the blank 20	fill in the blank 21
	Cash	fill in the blank 23	fill in the blank 24
Feb. 28	Truck Repair and Maintenance Expense	fill in the blank 26	fill in the blank 27
	Cash	fill in the blank 29	fill in the blank 30
Apr. 30-Deprec.	Depreciation Expense-Delivery Truck	fill in the blank 32	fill in the blank 33
	Accumulated Depreciation-Delivery Truck	fill in the blank 35	fill in the blank 36
Apr. 30-Sale	Accumulated Depreciation-Delivery Truck	fill in the blank 38	fill in the blank 39
	Cash	fill in the blank 41	fill in the blank 42
	Loss on Sale of Delivery Truck	fill in the blank 44	fill in the blank 45
	Loss on Sale of Delivery Truck	fill in the blank 47	fill in the blank 48
Dec. 31		fill in the blank 50	fill in the blank 51
		fill in the blank 53	fill in the blank 54
Year 3, Sept. 1		fill in the blank 56	fill in the blank 57
		fill in the blank 59	fill in the blank 60
Sept. 4-Deprec.		fill in the blank 62	fill in the blank 63
		fill in the blank 65	fill in the blank 66
Sept. 4-Sale		fill in the blank 68	fill in the blank 69
		fill in the blank 71	fill in the blank 72
		fill in the blank 74	fill in the blank 75
		fill in the blank 77	fill in the blank 78
Dec. 31		fill in the blank 80	fill in the blank 81