Skysong Inc. traded a used vehicle (cost $23,200, accumulated depreciation $20,500) for another used vehicle with a fair value of $3,490. Skysong also paid $310 cash in the transaction. Prepare the journal entry to record the exchange, assuming the transaction lacks commercial substance. (Credit account titles are automatically indented when the 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. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit