Aries Company contracts with Shelton Company to exchange refrigerated trucks. Aries Company will trade three SMC trucks for four DROF trucks owned by Shelton Company. The DROF refrigerated trucks have a cost of $105,000 and accumulated depreciation up to the date of the exchange of $52, 500. The trucks are approximately the same age and have the same remaining useful lives. The fair value of the SMC trucks is $51, 800 with a book value of $38, 400 (cost $65, 800 less $27, 400 accumulated depreciation). The DROF trucks have a fair value of $66, 400 and Aries Company gives $14, 600 in cash (paid) in addition to the SMC trucks. Prepare the journal entry to record the exchange on the books of the Shelton Company. Assume the exchange does not have commercial substance. (Record debits first, then credits. Exclude explanations from any journal entries. Round the percentages to the nearest hundredth percent, X.XX%. Round your answer to the nearest dollar.)