Rizzo's Delivery Company and Overland's Express Delivery exchanged delivery trucks on January $1,2022.$ Rizzo's truck cost $$22,000.$ It has accumulated depreciation of $$15,000$ and a fair value of $$3,000.$ Overland's truck cost $$10,000.$ It has accumulated depreciation of $$8,000$ and a fair value of $$3,000.$ The transaction has commercial substance.

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Journalize the exchange for Rizzo'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.$)$