Crane Corp. exchanged Building 24 , which has an appraised value of $1,805,000, a cost of $2,723,000, and accumulated depreciation of $1,245,000, for Building M which belongs to Bramble Ltd. Building M has an appraised value of $1,577,000, a cost of $3,177,000, and accumulated depreciation of $1,782,000. Bramble paid Crane the difference between the appraised values of the two buildings. Assume depreciation has been updated to the date of exchange. Prepare the entries on both companies' books, assuming the buildings are similar assets and there is no commercial substance for either company. (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. List all debit entries before credit entries.) Assume an evaluation by both Marin and Metlock management shows that there is an insignificant difference in the configuration of future cash flows and that commercial substance is not indicated. What entry would be made by each company to record this asset 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. List all debit entries before credit entries.)