Cheyenne Limited owns 90% of Oriole Inc. During 2020, Cheyenne acquired a machine from Oriole in exchange for its own used machine. Both companies are in the tool-making business. The agreed exchange amount is $1,850, although the transaction is nonmonetary. Oriole has an original cost of $6,000 and carries its machine on its books at a carrying amount of $1,500, whereas Cheyenne has an original cost of $7,000 and carries its machine on its books at a carrying amount of $1,730. Neither company has a balance in the Contributed Surplus account relating to previous related-party transactions. Both Cheyenne and Oriole follow ASPE. Using the related-party decision tree and answer the following. Prepare the journal entries to record the exchange for both Cheyenne and Oriole under the assumption that the transaction is not in the normal course of operations for either company, and the transaction has commercial substance. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Cheyenne Limited: Account Titles and Explanation Debit Credit >