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 on Cullumber's books. In exchange, Martinez, also a manufacturing company, transfers to Cullumber a building that cost $35,000 and has a net book value of $14,000 at the date of exchange. provide the journal entry that should be recorded under ASPE to account the exchange