Oriole Corporation traded a used truck for a new truck. The used truck cost $27,800 and has accumulated depreciation of $23,630. The new truck is worth $48,650, Oriole also made a cash payment of $45,870. Prepare Oriole's entry to record the exchange. (The exchange has commercial substance) (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter 0 for the amounts. List all debit entries before credit entries)