Bonita Corporation traded a used truck (cost $22,000, accumulated depreciation $19,800) for a small computer with a fair value of $3,630. Bonita also paid in the transaction Prepare the journal entry to record the exchange, assuming the exchange lacks commercial substance. (Credit account titles are automatically indented when amount is entered. Do not Indent manually. If no entry is required, select "No Entry for the l and for the amount) Account Tities and Explanation De Credit Martinez Company traded a used welding machine (cost $12.420, accumulated depreciation $4,140) for office equipment with an estimated fair value of $6,900. Martiner also paid $4,140 cash in the transaction. Prepare the journal entry to record the exchange. (The exchange has commercial substance) (Credit account title are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account cities and enter for the amounts.) Account Tities and Explanation Debit Credit