Whispering Company traded a used truck for a new truck. The used truck cost $39,300 and has accumulated depreciation of $35,370. The new truck is worth $48,470. Whispering also made a cash payment of $47,160. Prepare. Whispering's entry to record the exchange. (The exchange lacks commercial substance.) (Credit account tities 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 ofor the amounts. List all debit entries before credit entries.)