3.(1.5 pts) Swanson Inc gives a truck and $15,000 cash to Tammy Co and receives a loader in return on January 1, 2020. Swanson Inc originally purchased the truck for $80,000 on January 1, 2017. The truck has a useful life of 5 year and no salvage value, and Swanson used straight-line depreciation. On January 1, 2020, the truck has a fair value of $37,000. This exchange is deemed to have commercial substance. Swanson Inc's fiscal year ends on Dec 31. Record the appropriate journal entry for Swanson Inc