Current Attempt in Progress Carla Vista Company exchanges an industrial oven for an industrial freezer. The carrying amount of the industrial oven is $37,300 (cost $53.200 less accumulated depreciation $15.900). The oven's fair value is $23,300 and cash of $5,470 is paid by Carla Vista in the exchange. Prepare the entry to record the 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 for the amounts) Date Account Titles and Explanation Debit Credit Jan. 7 (To record exchange of equipment)