Bonita Company exchanged equipment used in its manufacturing operations plus $4,200 in cash for similar equipment used in the operations of Windsor Company. The following information pertains to the exchange. Equipment (cost) Accumulated depreciation Fair value of equipment Cash given up Bonita Co $39,200 26,600 17,500 4,200 Windsor Co S39,200 14,000 21,700 Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks commercial substance. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit Bonita Company