Nate's Hot Dogs exchanges long-term assets with Lizzy's Lemonade. Nate receives a delivery truck and gives up a piece of machinery The fair value and book value of the machinery were $29,000 and $21,000 (original cost of $32,000 less accumulated depreciation of $11,000), respectively. Since the delivery truck was worth $33,000, Nate paid an additional $4,000 in cash to Lizzy Record the exchange for Nate's Hot Dogs. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.) View transaction list Journal entry worksheet < Record the exchange for Nate's Hot Dogs. Note: Enter debits before credits, Transaction General Journal Debit a Credit