Miranda Valley Transport is a large trucking company. Miranda Valley Transport uses the units of production $($UOP$)$ method to depreciate its trucks. In $2015,$ Miranda Valley Transport acquired a Mack truck costing $$360,000$ with a useful life of $10$ years or $750,000$ miles. Estimated residual value was $$60,000.$ The truck was driven $84,000$ miles in $2015$;$139,000$ miles in $2016$ ; and $189,000$ miles in $2017.$ After $10,000$ miles in $2018,$ Miranda Valley Transport traded in the Mack truck for a new Freightliner that cost $$414,200.$ Miranda Valley Transport received a $$209,200$ 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 the nearest cent and your final answer to the nearest dollar. Record debits first, then credits. Exclude explanations from journal entries.$)$

$\backslash$table$[[$Journal Entry,,,$],[$Date$,$Accounts,Debit,Credit$],[2018,$Truck $($new$),414,200,],[,$Accumulated depreciation, truck $($old$),168,800,],[,$Truck $($old$),,360,000],[,$Cash,,$205,000],[,$Gain on exchange of assets,,$]]$