Cordero Company exchanges old delivery equipment for new delivery equipment. The book value of the old delivery

Question:

Cordero Company exchanges old delivery equipment for new delivery equipment.
The book value of the old delivery equipment is $33,000 (cost $61,000 less accumulated depreciation $28,000). Its fair value is $19,000, and cash of $5,000 is paid. Prepare the entry to record the exchange, assuming the transaction has commercial substance.