Current Attempt in Progress Flint's Delivery Company and Pina Colada's Express Delivery exchanged delivery trucks on January 1, 2017. Flint's truck cost $22,000. It has accumulated depreciation of $16,000 and a fair value of $3,300. Pina Colada's truck cost $11,500. It has accumulated depreciation of $9,200 and a fair value of $3,300. The transaction has commercial substance. Part 1 Journalize the exchange for Flint's Delivery Company. (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