Exercise 9-16 Swifty's Delivery Company and Overland's Express Delivery exchanged delivery trucks on January 1, 2019. Swifty's truck cost $22,000. It has accumulated depreciation of $15,000 and a fair value of $3,300. Overland'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 Swifty'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 SHOW LIST OF ACCOUNTS LINK TO TEXT Journalize the exchange for Overland'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.)