Sarasota Ltd. decided that it needed to update its computer programs for its supplier relationships. It purchased an off-the-shelf program and modified it internally to link it to Sarasota's other programs. The following costs may be relevant to the accounting for the new software: Original cost of old software Accumulated amortization of old software Purchase price of new software $10,000 8,000 8,200 Training costs 4,000 General and administrative costs 2,650 Direct cost of in-house programmer's time spent on modifying software 1,460 Prepare the journal entry to record the software replacement. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Account Titles and Explanation Debit Credit