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Delmar Company and Hamilton Company exchanged forklifts on january 1, 2011. Delmar's forklift cost $33,600, had accumulated depreciation of $27,600, and has a fair market value of $3,600. Hamilton's forklift cost $25,200, had accumulated depreciation of $21,600, and has a fair market value of $3,600.
a- journalize the exchange for Delmar Company.
b- journalize the exchange for Hamilton Company.
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