Alpha Communications Company purchased a computer for \$2,600, debiting Computer Equipment. During 2014 and 2015, Alpha Communications Company recorded total depreciation of $1,800 on the computer. On January 1, 2016, Alpha Communications Company traded in the computer for a new one, paying $2,400 cash. The fair market value of the new computer is $4,300. Journalize Alpha Communications Company's exchange of computers. Assume the exchange had commercial substance. Let's begin by calculating the gain or loss on the exchange of computer equipment on January 1