Novaks Delivery Company and Flounders Express Delivery exchanged delivery trucks on January 1, 2022. Novals truck cost $22,500. It has accumulated ddepreciation of $16,000 and a fair value of $3,300. Flounders truck cost $11,500. It has accumulated depreciation of $9,200 and a fair value of $3,300. The transaction has commercial substance. (a) Journalize the exchange for Novaks Delivery Company. (List all debit entries before credit entries. Include in your journal entry separate account entries for both the new and old equipment.) (b) Journalize the exchange for Flounders Express Delivery. (List all debit entries before credit entries. Include in your journal entry separate account entries for both the new and old equipment.)