On October 1, Bentley Delivery Services acquired a new truck with a list price (fair market value) of $217,000, Bentiey Delivery received a trade-in aliowence (fair market value) of $32,800 on an old truck of similar type and paid cash of $184,200. The following information about the old truck is obtained from the account in the equipment ledgert cost, $144,000; accumulated depreciation on December 31 , the end of the preceding fiscal year, $96,000; annual depreciation, $24,000. Assuming that the exchange has commercial substance. a. Journalize the entry to record the current depreciation of the old truck to the date of trade-in. If an amount box does not require an entry, leave it blank. Feeritach 7 Chea My Whik Remember that the amount given for the depreciation on the fixed asset is the annual amount. b. Journalize the entry to record the transaction on October 1. If an amount box does not require an entry, leave it biank