Lumen OHM Assessment

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Marker Bros. trades a piece of equipment on September 30 for $6,600 value against the cost of a $30,000 truck, writing a check for the balance due. They bought the equipment 3 years ago for $23,000 and estimated the useful life to be 5 years with a salvage value of $1,000. They depreciate everything using straight line method. Accumulated depreciation at the end of last year on the equipment was $11,000. Which of the following would you propose to record the exchange?

debit vehicles $32,100; debit depreciation expense $3,300; debit accumulated depreciation $11,000; credit equipment $23,000; credit checking account $23,400.
debit vehicles $23,400; credit checking $23,400.
debit vehicles $30,000; credit checking $23,400; credit gain on exchange $6,600.
debit vehicles $30,000; debit depreciation expense $3,300; debit accumulated depreciation $11,000; credit equipment $23,000; credit checking account $23,400; credit gain on trade in $2,100.