Buffalo's Delivery Company and Carla's Express Delivery exchanged delivery trucks on January 1, 2020. Buffalo's truck cost 22,000. It has accumulated depreciation of 16,000 and a fair value of 3,300. Carla's truck cost 12,000. It has accumulated depreciation of 9,600 and a fair value of 3,300. The transaction has commercial substance. Journalize the exchange for Buffalo's Delivery Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Journalize the exchange for Carla's Express Delivery. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)