YCA Company purchased computers for administrative use on June 30, 2020 for $31,600 cash. The computers have an estimated useful life of 5 years and a residual value of $4,000. YCA Company adopts the double-declining-balance depreciation method and the cost model to account for the computers. On December 31, 2020, YCA Company exchanged the computers with tablets and paid $8,000 cash. At the time of exchange, the computers had a fair value of $25,000 and the exchange has commercial substance. Requirement: B. Prepare journal entries for YCA Company on December 31, 2020 (7 marks)