Luther Company's selected transactions during 2017, 2018, 2019 and 2020 are as follows: Jan. 1, 2017 March 1, 2018 Paid 20.000 TL cash plus 800 TL in sales tax for a machinery estimated to have a five-year life and a 2.150 TL salvage value. The machine requires installation cost of 5.000 TL and also company paid transportation cost of 700 TL. Machinery will be depreciated by using straiht-line method. Paid 82.000 TL cash for a new delivery truck and custom duties and fees of 2.200 TL are paid in cash. The truck has estimated useful life of five-years and a 6.000 TL salvage value. The truck will be depreciated by using double-declining balance method. The company paid 12.000 TL for engine overhaul that extend the life of the machine for a total of 6 years. The new salvage value is 5.000 TL Traded the packaging machine for a new one, priced at 42.000 TL receiving a trade in allowance of 14.000 TL paying 28.000 TL in cash. Traded the truck for a new one priced at 51.000 TL receiving a trade in allowance of 10.000 TL paying the balance in cash. Jan. 1, 2019 Aug. 31, 2020 Nov. 30, 2020 Required: Record the transactions and adjusting entries in general journal form