Brown’s Salvage Corporation purchased a computer for $ 2,600, debiting Computer Equipment. During 2012 and 2013, Brown’s Salvage recorded total depreciation of $ 2,000 on the computer. On January 1, 2014, Brown’s Salvage Company traded in the computer for a new one, paying $ 2,500 cash. The fair market value of the new computer is $ 4,000. Journalize Brown’s Salvage Corporation’s exchange of computers. Assume the exchange had commercial substance.