Teal Corporation traded a used truck (cost $23,600, accumulated depreciation $21,240) for a small computer with a fair value of $3,894. Teal also paid $590 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.) Account Titles and Explanation Debit Credit Equipment Accumulated Depreciation-Trucks 21240 Trucks 23600 Cash 590 Gain on Disposal of Trucks 944