Company E exchanged an asset for a similar asset. The exchange was with another company in the same line of business. Accordingly, depending on the other facts, this exchange might not have "commercial substance." The old asset had a cost of $1,000 and accumulated depreciation of $850. The old asset had a market value of $400 on the date of the exchange. Which ONE of the following should be included in the journal entry necessary to record the exchange, assuming that the company received the exchanged machine and cash of $180? [Note: The total market value of assets received (cash plus exchanged asset) is the same as the market value of the asset given up ($400).]