$3.$ Assume an older truck with a cost of $$24,000$ has accumulated depreciation of $$14,000.$ The older truck and $$18,000$ cash are traded for new equipment valued at $$30,000.$ Which of the following would be part of the journal entry to record this exchange?

a$.$ debit Loss on Disposal for $$2,000$

b$.$ debit Equipment for $$30,000$

c$.$ credit Accumulated Depreciation for $$14,000$

d$.$ debit Cash for $$18,000$