2. Blue Corporation traded a used truck (cost $ 28,000, accumulated depreciation $ 25,200) for a small computer with a fair value of $ 4,620. Blue also paid $ 700 in the transaction. Prepare the journal entry to record the exchange, assuming the exchange lacks commercial substance. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts.) Account Titles and Explanation Debit Credit Trucks 4,620 Accumulated Depreciation-Trucks 25,200 Trucks 28.000 Cash 700