2 On January 2, 2020, Dash Delivery Company traded in an old delivery truck for a newer model. The exchange lacked commercial substance. Data relative to the old and new trucks follow: Old Truck Original cost Accumulated depreciation as of January 2, 2020 Fair value based on cash offers from potential buyers New Truck List price Cash paid with trade-in of the old truck $24,000 19,000 6,000 $40,000 30,000 What journal entry should Dash Delivery make with regard to this exchange