Sunland Corporation traded a used truck (cost $25,200, accumulated depreciation $22,680) for a small computer with a fair value of $4,158. Sunland also paid $630 in the transaction. Prepare the journal entry to record the exchange. (The exchange has 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.) Account Titles and Explanation Equipment Debit 4,158 Credit Accumulated Depreciation - Trucks Gain on Disposal of Equipment Trucks Cash 22,680 1,008 25,200 630