China Inn and Midwest Chicken exchanged assets. China Inn received a delivery truck and gave equipment. The fair value and book value of the equipment were $ 22,000 and $ 12,000 (original cost of $ 45,000 less accumulated depreciation of $ 33,000), respectively. To equalize market values of the exchanged assets, China Inn paid $ 9,000 in cash to Midwest Chicken. At what amount did China Inn record the delivery truck? How much gain or loss did China Inn recognize on the exchange?