An entity purchases a machine for its factory on 1 July 20x0 for $90,000. It is estimated that the machine has a useful life of 8 years, and straight-line depreciation is used to depreciate the machine. On 1 July 20x2, the entity receives an unexpected offer to exchange the machine for a truck which originally costs $70,000 and has a current market value of $20,000. Which of the following journal entries is most appropriate when accounting for the sale of the machine and the receipt of the truck as payment? A