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. Your answer is partially correct. Journalize the exchange for Flint's Express Delivery. (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 O for the amounts. Include in your journal entry separate account entries for both the new and old equipment.) Account Titles and Explanation Debit Credit Accumulated Depreciation-Equipment 7200 Equipment 3300 1500 Equipment 9000