ABC Company exchanged a number of used trucks plus cash for a semi-truck. The used trucks have a combined book value of \\( \\$ 40,000 \\) (cost \\( \\$ 61,000 \\) less \\( \\$ 21,000 \\) accumulated depreciation). ABC's purchasing agent, experienced in the second-hand market, indicates that the used trucks have a fair market value of \\( \\$ 48,000 \\). In addition to the trucks, Interstate must pay \\( \\$ 10,000 \\) cash for the semi-truck. Prepare the Journal entry for the exchange, if there is commercial substance and if no commercial substance