Windsor Company traded a used truck for a new truck. The used truck cost $$36,600$ and has accumulated depreciation of $$32,940.$ The new truck is worth $$45,140.$ Windsor also made a cash payment of $$43,920.$

Prepare Windsor'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 $0$ for the amounts. List all debit entries before credit entries.$)$

Account Titles and Explanation

Debit

Credit