Martinez's Delivery Company and Marigold's Express Delivery exchangod delivery trucks on Jahuary 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 value 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 acceunt titles are outomatically indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Include in your journal entry separate account entries for both the new and old equipment.) Martinez's Delivery Company and Marigold's Express Delivery exchangod delivery trucks on Jahuary 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 value 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 acceunt titles are outomatically indented when amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the account titles and enter o for the amounts. Include in your journal entry separate account entries for both the new and old equipment.)