Bonita Corporation traded a used truck for a new truck. The used truck cost $23,400 and has accumulated depreciation of $19,890. The new truck is worth $40,950. Bonita also made a cash payment of $38,610. Prepare Bonita's entry to record the exchange. (The exchange has 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 account titles and enter 0 for the amounts. List all debit entries before credit entries.)