Alpha Communications, Inc. purchased a computer for $2,600, debiting Computer Equipment. During 2014 and 2015, Alpha Communications, Inc. recorded total depreciation of $1,800 on the computer. On January 1, 2016, Alpha Communications, Inc. traded in the computer for a new one, paying $2,400 cash. The fair market value of the new computer is $4,300. Journalize Alpha Communications, Inc.’s exchange of computers. Assume the exchange had commercial substance.