Bramble's Delivery Company an Sheffield's Express Delivery exchanged delivery trucks on January $1,2022.$ Bramble's truck cost $$22,000.$ It has accumulated depreciation of $$15,000$ and a fair value of $$2,800.$ Sheffield's truck cost $$11,500.$ It has accumulated depreciation of $$9,200$ and a fair value of $$2,800.$ The transaction has commercial substance. Journalize the exchange for Bramble's Delivery Company.