Pina Corporation traded a used truck (cost $23,200, accumulated depreciation $20,880) for a small computer with a fair value of $3,828. Pina also paid $580in the transaction.

Prepare the journal entry to record the exchange. (The exchange has commercial substance.) (Credit account titles are 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.)