on october 1, Bentley Delivery services acquired a new truck with a list price (fair market value) of s72,730. Bentley Delivery received a trade in allowance (rair market value) of 30 on an old truck of similar type and paid cash of ss1,600. The following information about the old truck is obtained from the account in the equipment ledger: cost, $54,400; accumulated depreciation on December 31, the end of the preceding fiscal year, $33,800; annual depreciation, s6,760 Assuming the exchange has commercial substance, journalize the entries to record (a) the current depreciation of the old truck to the date of trade-in and (b) the transaction on october 1. Refer to the Chart of Accounts for exact wording of account titles. Douma ize the entries to record toe transacton on oktoper Rerer to the orAccounts Mor exact wordinaroraccountbtes