Sarasota's Delivery Company and Bridgeport's Express Delivery exchanged delivery trucks on January 1, 2022. Sarasota's truck cost $21,500. It has accumulated depreciation of $15,500 and a fair value of $2,800. Bridgeport's truck cost $11,500. It has accumulated depreciation of $9,200 and a fair value of $2,800. The transaction has commercial substance. (a) Journalize the exchange for Sarasota'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.) Debit Credit Account Titles and Explanation