McLane Company exchanged an old mobile home and $3,000 cash for two used delivery trucks. The mobile home had been purchased 10 years ago for $70,000 and has since been fully depreciated. While the mobile home was recently appraised at $12,000, a reliable valuation for the trucks was not available. You, as the junior accountant, will need to apply the rules for the exchange of assets to determine if the transaction has commercial substance. McLane Company uses IFRS. Prepare the journal entry to record the exchange.