Cullumber Limited exchanged equipment that it uses in its manufacturing operations for similar equipment that is used in the operations of Bramble Limited. Cullumber also paid Bramble $2,900 in cash. The following information pertains to the exchange. Cullumber Equipment (cost) $50.500 Accumulated depreciation 31.500 Fair value of equipment 25.500 Bramble $56.000 22.000 28.400 Prepare the journal entries to record the exchange on the books of both companies, assuming the exchange is determined to have commercial substance. (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.) Cullumber Limited Account Titles and Explanation Debit Credit