Riverbed Company traded a used truck for a new truck. The used truck cost $43,800 and has accumulated depreciation of $39,420. The new truck is worth $54,020. Riverbed also made a cash payment of $52,560. Prepare Riverbed's entry to record the exchange. (The exchange lacks 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 O for the amounts.) Account Titles and Explanation Equipment Accumulated Depreciation-Trucks Equipment Cash Debit Credit 54020 39420 43800 52560