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Entries for Trade of Fixed Asset On October 1, Bentley Delivery Services acquired a new truck with a list price (fair market value) of $196,000. Bentley Delivery received a trade-in allowance (fair market value) of $27,500 on an old truck of similar type and paid cash of $168,500. The following information about the old truck is obtained from the account in the equipment ledger: cost, $120,000; accumulated depreciation on December 31, the end of the preceding fiscal year, $80,000; annual depreciation, $20,000. Assuming that the exchange has commercial substance. trade-in. a. Journalize the entry to record the current depreciation of the old truck to the date Depreciation Expense-Trucks Accumulated Depreciation-Trucks Feedback Check My Work 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 blank. Accumulated Depreciation-Trucks Trucks Depreciation Expense-Trucks x Cash Gain on Exchange of Trucks Feedback Check My Work The difference between the price of the new asset and the cash paid and the book value of the old asset determines the gain or loss. Feedback Check My Work Partially correct