Micron Precision purchased a computer for $2,500, debiting Computer Equipment. During 2022 and 2023, Micron Precision recorded total depreciation of $1,600 on the computer. On January 1, 2024, Micron Precision traded in the computer for a new one, paying $2,100 cash. The fair market value of the new computer is $3,900. Journalize Micron Precision’s exchange of computers. Assume the exchange had commercial substance.