Marigold's Delivery Company and Swifty's Express Delivery exchanged delivery trucks on January 1, 2020. Marigold's truck cost €21,500. It has accumulated depreciation of €16,000 and a fair value of €2,800. Swifty's truck cost E8,000. It has accumulated depreciation of €6,400 and a fair value of €2.800. The transaction has commercial substance. Journalize the exchange for Marigold's Delivery Company. (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit

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