All are related to the use of delivery equipment. The double-declining-balance method of depreciation is used. 
2008
Jan. 7. Purchased a used delivery truck for $45,600, paying cash.
Feb. 27. 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 eight years, with a residual value of $10,000 for the truck. 
2009
Jan. 8. Purchased a new truck for $75,000, paying cash.
Mar. 13. Paid garage $200 to tune the engine and make other minor repairs on the used truck.
Apr. 30. Sold the used truck for $30,000. (Record depreciation to date in 2009 for the truck.)
Dec. 31. Record depreciation for the new truck. It has an estimated trade-in value of $13,500 and an estimated life of 10 years.
2010
July 1. Purchased a new truck for $82,000, paying cash.
Oct. 4. Sold the truck purchased January 8, 2009, for $53,000. (Record depreciation for the year.)
Dec. 31. Recorded depreciation on the remaining truck. It has an estimated residual value of $15,000 and an estimated useful life of 10 years.

Instructions

Journalize the transactions and the adjusting entries.