Bonita Company exchanged equipment used in its manufacturing operations plus $3,780 in cash for similar equipment used in the operations of Windsor Company. The following information pertains to the exchange. Bonita Co. Windsor Co. Equipment (cost) $35,280 $35,280 Accumulated depreciation 23,940 12,600 Fair value of equipment 15,750 19,530 Cash given up 3,780 Account Titles and Explanation Debit Credit Bonita Company: Equipment 15120 Accumulated Depreciation-Equipment 23940 Equipment 35280 Cash 3780 Windsor Company: Equipment 15750 Accumulated Depreciation-Equipment 12600 Cash 3780 Loss on Disposal of Equipment 3150 Equipment 35280 Account Titles and Explanation Debit Credit Bonita Company. Windsor Company e Textbook and Media