Tamarisk 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. Tamarisk also made a cash payment of $52,560. Prepare Tamarisk'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.)