Teal's Delivery Company and Flint's Express Delivery exchanged delivery trucks on January 1, 2017. Teal's truck cost (21, 370. It has accumulated depreciation of 12, 580 and a fair value of 4, 390. Flint's truck cost 7, 870. It has accumulated depreciation of 5, 200 and a fair value of 4, 390. The transaction has commercial substance. Journalize the exchange for Teal's Delivery Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Journalize the exchange for Teal's Delivery Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.)