Crane Compariy purchased a heaw-duty truck on July 1, 2017, for $27.000 it was estimated that it would have a useful ife of 10 yearsarid then would have a trade-in value of 55,400 . The compary uses the straight-line method. It was traded on August 1,2021 , for a samilar truck costing $37,800:$14,400 was allowed as trade-in value lalso fair valuel on the old truck and $23,400 was paid in cash. A compariton of expected cash flows for the trucks indicates the exchange lacks commercial mbstance. What is the entry to record the trade-in? ilf no entry it required, select "No Enfry' for the account tities and enter 0 for the amounts. Credit account titles are automatically indented when amount is entered, Do not indent monually.)