Clayton Company exchanged a used machine with a book value of $ 26,000 (cost $ 54,000 less $ 28,000 accumulated depreciation) and cash of $ 8,000 for a delivery truck. The machine is estimated to have a fair market value of $ 36,000. The cash flows related to the truck will be different from the cash flows generated from the use of the machine. Prepare the journal entry to record the exchange on the books of the Clayton Company.