Riverbed Company purchased a heavy-duty truck on July 1, 2017, for $25,200. It was estimated that it would have a useful life of 10 years and then would have a trade-in value of $5,040. The company uses the straight-line method. It was traded on August 1, 2021, for a similar truck costing $35,280; $13,440 was allowed as trade-in value (also fair value) on the old truck and $21,840 was paid in cash. A comparison of expected cash flows for the trucks indicates the exchange lacks commercial substance. What is the entry to record the trade-in? (If no entry is required, select "No Entry" for the account titles and enter O for the amounts. Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit Trucks 35280 Accumulated Depreciation-Trucks 8064 Loss on Disposal of Trucks 3696 Cash 21840 Trucks 25200