Cullumber Company purchased a heavy-duty truck on July 1, 2014, for $33,120. It was estimated that it would have a useful life of 10 years and then would have a trade-in value of $5,640. The company uses the straight-line method. It was traded on August 1, 2018, for a similar truck costing $48,059; $18,229 was allowed as trade-in value (also fair value) on the old truck and $29,830 was paid in cash. A comparison of expected cash flows for the trucks indicates the exchange lacks commercial substance. What is the entry to record the trade-in?

I can't figure out the debits for accumulated Depreciation and Loss on Disposal of Trucks. I had 10,992 for Accumulated depreciation and 3,899 for Loss on Disposal of Trucks. But that is incorrect. Any help is appreciated. Thanks!

Account Titles and Explanation Debit Credit Trucks (new) 48,059 Accumulated Depreciation Loss on Disposal of Trucks Cash 29,830 Trucks (old) 33,120