Splish Company traded a used truck for a new truck. The used truck cost $51,000 and has accumulated depreciation of $45,900. The new truck is worth $62,900. Splish also made a cash payment of $61,200. Prepare Splish'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. List all debit entries before credit entries.)