Could you please show us the calculation

Windsor Ltd, traded a used truck (cost $31,100, accumulated depreciation $27,990, fair value $1,720 ) for a new truck. Windsor did look up the value of its used truck and determined its fair value at the date of the trade is $1,720. The fist price of the new truck is $36,530 and the trade-in allowance given on the trade was $4,830. If Windsor paid $31,700, what should be the amount used as the cost of the new truck? The cost of the new truck $ Prepare Windsor's entry to record the exchange. (Credit account titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before credit entries.)