On October 1, Bentley Delivery Services acquired a new truck with a list price (fair market value) of $92,310. Bentley Delivery received a trade in allowance (fair market value) of $41,010 on an ofsin la type and paid cash of SS 300. The f low ngn December 31, the end of the preceding Siscal year, $24,160, annual depreciation, $6.040 mation about the dtru kis lain dfrom the account in the equipment edger cost $57200, ao u ulated deom n on on Assuming that the exchange has commercial substance, journalize the entries to record (a) the curent depreciation of the old truck to the date of trade-in and ib) the transaction an Odober t Refer to the Chart of Accounts for exact wording of account tales Journal a Journalize the entry on October 1 to record the current depreciation of the old truck to the date of trade-in. Refer to the Chart of Accounts for exact current depreciation of wording of account titiles JOURNAL ACCOUNTING EQUATION DATE DESCRIPTION DESIT CREDIT ASSETSLIABIITIES b. Journalize the entry to record the transaction on October 1. Refer to the Chart of Acounts for exact wording of account titles JOURNAL ACCOUNTING EQUATION DATE POST REF DESNT CREDIT ASSETS LIABILITIES EQUITY