Saadi Company purchased a heavy-duty truck on July 1, 2005, for $30,000. It was estimated that it would have a useful life of 10 years and then would have a trade-in value of $6,000. It was traded on August 1, 2009, for a another truck costing $39,000; $13,000 was allowed as trade-in value (also fair value) on the old truck and $26,000 was paid in cash. What is the entry to record the trade-in? Assume the exchange has commercial substance. The company uses the straight-line method.