I am just to tired to think straight.

Blossom Company traded a used truck for a new truck. The used truck cost $50,100 and has accumulated depreciation of $45,090. The new truck is worth $61,790. Blossom also made a cash payment of $60,120. Prepare Blossom's entry to record the exchange. (The exchange lacks commercial substance.) (Credit account titles are automatically indented when amount is entered. D not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.)