High Security Transport is a large trucking company. High Security Transport uses the units-of-production (UOP) method to depreciate its trucks. In 2014, High Security Transport acquired a Mack truck costing $400,000 with a useful life of 10 years or 937, 500 kilometres. Estimated residual value was $25,000. The truck was driven 84,000 kilometres in 2014, 94,000 kilometres in 2015, and 129,000 kilometres in 2016. After 35,000 kilometres in 2017, High Security Transport traded in the Mack truck for a new Freightliner that cost $431, 200. High Security Transport received a $281, 200 trade-in allowance for the old truck and paid the difference in cash. Journalize the entry to record the purchase of the new truck. (Round interim calculations to two decimal places, and your final answer to the nearest whole dollar. Record debits first, then credits. Explanations are not required.)