3. MAPLE Company and OAK, Inc. engage in a nonmonetary exchange. MAPLE gives OAK a building with a fair value of $500,000 (the building's original cost and accumulated depreciation is $1,200,000 and $800,000, respectively). OAK gives MAPLE a building with an original cost of $700,000 and accumulated depreciation of $350,000. In addition to exchanging the buildings, MAPLE gives OAK $12,000 cash and a piece of equipment with a fair value of $16,000 (original cost to MAPLE is $20,000; accumulated depreciation is $10,000 ). a. Prepare the journal entry to record the exchange for MAPLE. (2 points) b. Prepare the journal entry to record the exchange for OAK. (2 points)