Pina Colada's Delivery Company and Flint$$s Express Delivery exchanged delivery trucks on January $1,2022.$ Pina Colada's truck cost $$22,500.$ It has accumulated depreciation of $$15,000$ and a fair value of $$3,300.$ Flint$$s truck cost $$9,000.$ It has accumulated depreciation of $$7,200$ and a fair value of $$3,300.$ The transaction has commercial substance.

$($a$)$

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Journalize the exchange for Pina Colada$$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 titles and enter $0$ for the amounts. Include in your journal entry separate account entries for both the new and old equipment.$)$