Blue Spruce's Delivery Company and Swiftys Express Delivery exchanged delivery trucks on January 1, 2017. Blue Spruce's truck cost $21,500. It has accumulated depreciation of $16,000 and a fair value of $2,800. Swiftys truck cost $8,000. It has accumulated depreciation of $6,400 and a fair value of $2,800. The transaction has commercial substance.

Journalize the exchange for Swifty's Express Delivery. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Debit Credit