What do the journal entries and T-Accounts look like for this question? My Delivery truck is ending up with a balance on the wrong side. Please help! $0 beginning balance for trucks.

On 12/31/21, ABC Corporation exchanged equipment for two pickup trucks.The book value and fair value of the equipment given up were $20,000 (original cost of $65,000 less accumulated depreciation of $45,000) and $17,000, respectively.Assume ABC paid $10,000 in cash and the exchange has commercial substance.Prepare the approriate journal entry to reflect the nonmonetary exchange.