Can someone identify and analyze the isssue and do the journal entries for 2022? Can you also tell me what criteria do i have to follow for this?

New Equipment Acquisition In October 2022, GTHI was looking to acquire a new forklift to assist with moving the HVAC systems around their storage warehouse. During the procurement process, they identified a forklift at a local dealership that would cost $200,000. In discussions with the sales manager at the dealership, GTHI discovered that the forklift dealer was looking for a specialized tow truck to use onsite. The demand for this specialized tow truck grew exponentially during 2021 and 2022, which made them incredibly difficult to find. It just so happened that GTHI had one of these specialized tow trucks, and they were no longer using it. On November 1, 2022, GTHI made a deal with the forklift dealer to trade the specialized tow truck for the forklift. The tow truck was acquired by GTHI in 2020 at a cost of $180,000 and had accumulated depreciation recorded of $60,000 up to the end of October 2022