Flounder's Delivery Company and Novak's Express Delivery exchanged delivery trucks on January 1, 2017. Flounder's truck cost $22,000. It has accumulated depreciation of $15,500 and a fair value of $3,300. Novak's truck cost $8,000. It has accumulated depreciation of $6,400 and a fair value of $3,300. The transaction has commercial substance. (a) Journalize the exchange for Flounder'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 List of Accounts Flounder's Delivery Company and Novak's Express Delivery exchanged delivery trucks on January 1, 2017. Flounder's truck cost $22,000. It has accumulated depreciation of $15,500 and a fair value of $3,300. Novak's truck cost $8,000. It has accumulated depreciation of $6,400 and a fair value of $3,300. The transaction has commercial substance. (a) Journalize the exchange for Flounder'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.) ind Explanation Debit Credit