Crane Company exchanges an industrial oven for an industrial freezer. The carrying amount of the industrial oven is $34,000 (cost $68,700 less accumulated depreciation $34,700). The ovens fair value is $23,700 and cash of $5,050 is paid by Crane in the exchange. Prepare the entry to record the exchange. (Credit account titles are automatically indented when the 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.)