2. Penny Company and Hess Delivery Company exchanged delivery trucks on January 1, 2017. Penny's truck cost $84,000, had accumulated depreciation of $69,000, and has a fair value of $11,000. Hess's truck cost $65,000, had accumulated depreciation of $54,000, and has a fair value of $13,000. Penny Company agreed to pay $2,000 to Hess. The exchange has commercial substance. Journalize the exchange for Penny Company and Hess Delivery Company, separately. (10%)