Pearl Corporation traded a used truck (cost $21,600, accumulated depreciation $19,440 ) for a small computer with a fair value of $3,564. Pearl also paid $540 in the transaction. Prepare the journal entry to record the exchange, assuming the exchange lacks commercial substance. (Credit occount titles ure automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)