Cullumber Limited, a private manufacturing company, sells land worth $30,000 to another private company, Martinez 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 $22,500 in Cullumber's books. In exchange, Martinez, also a manufacturing company, transfers to Cullumber a building that costs $35,000 and has a net book value of $14,000 at the date of exchange.. This transaction is not in the ordinary 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 accounts.