Concord Company traded a used welding machine (cost $9,180, accumulated depreciation $3,060) for office equipment with an estimated fair value of $5,100. Concord also paid $3,060 cash in the transaction Prepare the journal entry to record the exchange. (The exchange has commercial substance.) (Credit account titles are automatically indented when amount is entered. Do not indent manu no entry is required, select "No Entry for the account ties and enter for the amounts) Account Titles and Explanation Debit Credit Attempts of 1 used