During the current year, a company exchanged an old truck costing $58,000 with accumulated depreciation of $52,000 for a new truck. The new truck had a cash price of $80,000 and the company received a trade-in allowance on the old truck with the balance of $64,000 paid in cash.

Assuming this transaction has commercial substance, in the journal entry to record the exchange, what amount will be debited or credited to the Truck account related to the old truck? (Be sure to only type in the amount. Do not include $, commas, or decimal points.)