can't get the right answer, help please.

China Inn and Midwest Chicken exchanged assets. China Inn received a delivery truck and gave equipment. The fair value and book value of the equipment were $21,000 and $11,600 (original cost of $43,000 less accumulated depreciation of $31,400), respectively. To equalize market values of the exchanged assets, China Inn paid $8,800 in cash to Midwest Chicken 1. At what amount did China Inn record the delivery truck? Delivery truck 2. How much gain or loss did China Inn recognize on the exchange