Company A is exchanging its patent for a building in Michigan plus $750,000 cash from Company B. Company B has taken out a loan for $750,000 from Sub Bank in anticipation of the exchange. Sub Bank is a wholly owned subsidiary of Parent Bank. Be sure that you include each entity and that you show all transfers or relationships between the entities. (Use the Shapes from the insert function on the ribbon in Word. Be sure that your diagram is professional.)