Martinez's Delivery Company and Marigold's Express Delivery exchanged delivery trucks on January 1,2022. Martinez's truck cost $22,000. It has accumulated depreciation of $15,500 and a fair value of $2,800. Marigold's truck cost $8,000. it has accumulated depreciation of $6,400 and a fair valie of $2,800. The transaction has commercial substance. (a) Journalize the exchange for Martinez's Delivery Company (List all debit entries before credit entries. 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 titfes and enter o for the amounts. Include in your journat entry separate account entries for both the new and old equipment.)