Blue Corporation traded a used truck (cost $28,800, accumulated depreciation $25,920 ) for a small computer with a fair value of $4,752. Blue also paid $720 in the transaction. Prepare the journal entry to record the exchange. (The exchange has commercial substance) (Credit account titles are outomotically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Listall debit entries before credit entries.)