Swifty Corporation traded a used truck (cost $21,200, accumulated depreciation $19,080) for a small computer with a fair value of $3,498. Swifty also paid $530 in the transaction. Prepare the journal entry to record the exchange, assuming 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.)