Crane Limited, a private manufacturing company, sells land worth $$22,000$ to another private company, Swifty Limited. The companies are related because the same shareholder has a $70\%$ equity interest in each company. $($The rest of the shares are not owned by related parties.$)$ The land has a carrying value of $$16,500$ on Crane's books. In exchange, Swifty, also a manufacturing company, transfers to Crane a building that cost $$32,000$ and has a net book value of $$12,800$ at the date of exchange. Your answer is correct. Assess whether the transaction is in the ordinary course of business for Crane and Swifty. This transaction is not in the ordinary $($normal$)$ course of business. Provide the journal entry that should be recorded under ASPE by Cullumber to account for the exchange. Assume Cullumber has not Contributed Surplus acconts