Baxter Company transferred Equipment to Maize and Blue Company in exchange for Machinery of Maize and Blue. Assume that this transaction has commercial substance for both company's Baxter Company equipment transferred to Maize and Blue Original Cost Accum. Deprec $25,000 15,000 Cash Received Fair Market Value of Truck Given 5,000 23,000 Maize and Blue Transfer of machine to Baxter, Original Cost 25,000 Accum. Deprec. 9,000 Cash Given 5,000 Fair Market Value of Truck Given 18,000 The cost of the machine to be recorded on Baxter's books is: