What is the journal entry for: On June 30, 2010 exchanged a display case placed in service on June 1, 2003 (original cost $12,000) for a new display case, list price $15,000, terms F.O.B., destination. The trade-in allowance was $2,000 and the balance due was paid in cash. Freight costs are $65 and insurance in transit was $45. Display cases are classified as Store and Office Equipment. The estimated useful life of both the old and new display cases is 10 years