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Ivanhoe Corp. owns 75% of Sarasota Inc. Both companies are in the mining industry. During 2020, Ivanhoe Corp. purchased a building from Sarasota Inc. for $1,660. The building's original cost is $25,000 and its carrying amount in Sarasota Inc.'s financial statements is $1,200. Ivanhoe's Contributed Surplus account contains a credit balance of $260 from previous related-party transactions. Sarasota's Contributed Surplus account is nil. There is no available independent evidence of the value of the building because it is a unique building in a remote part of the country. Ivanhoe subsequently sold the building, during 2021, to an unrelated party for $1,830. Both Ivanhoe and Sarasota follow ASPE. Using the related-party decision tree answer the following. Related-party transaction occurs Is the transaction in the normal course of operations? Yes No Is the change in the ownership interests in the item transferred substantive? Is the amount of the Yes -exchange supported Yes by independent evidence? Is the transaction Yes a nonmonetary exchange or transfer Is the transaction of a nonmonetary an exchange of asset? Yes products or property held for sale in the normal course of operations to facilitate sales? No (a) No (a) No INO Yes Does the transaction have commercial substance? Measure at carrying amount (b) Measure at exchange amount (a) Carrying amount is used for both monetary and nonmonetary transactions in these circumstances. (b) In rare circumstances, when the carrying amount of the item received is not available, a reasonable estimate of the carrying amount, based on the transferor's original cost, may be used to measure the exchange. (a) How would both Ivanhoe and Sarasota record the purchase and sale of the building during 2020? (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Ivanhoe Corp.: Account Titles and Explanation Debit Credit Sarasota Inc.: Account Titles and Explanation Debit Credit