$3.$ On April $30,2023,$ Gamma Corporation gave Delta Company a delivery truck in exchange for $6$ marks another truck. Gamma Corporation's underlying economic situation did not change as a result of the exchange. Other information pertaining to the exchange follows: Fair value of the truck received by Gamma in the exchange Fair value of the delivery truck given up by Gamma in the exchange Cash given up by Gamma in the exchange Cost of the delivery truck given up by Gamma in the exchange Carrying value of the delivery truck given up by Gamma as of April $30,2023\backslash$$ $14,967$ Gamma Corporation has a year end date of December $31.$ Required: $1.$ Prepare the journal entry to record the exchange in the accounting records of Gamma Corporation $(2$ marks$).2.$ Assume instead that Gamma Corporation's underlying economic situation changed signicantly as a result of the exchange. Prepare the journal entry required by Gamma to record the exchange $(4$ marks$).$