$\backslash$table$[[],[$Cash$],[$Land$],[$Equipment$],[$Equipment $-$ Cement Cutter$],[$Building$],[$Truck$],[$Accounts Payable$],[$Loss on Disposal of Truck$],[$Loss on Disposal of Cement Cutter$]]$

Task $1\mathrm{.}2$: On September $12,$ Olympia Construction trades a truck with the historical cost of $$24000$ and a fair market value of $$18000$ for a cement cutter. The cement cutter belonged to Chi Brothers Construction and had a historical cost of $$22000$ and a fair market value of $$18000.$

Record the transaction for Olympia Construction.

Record the transaction for Chi Brothers Construction.