Determine and present the accounting record of the commercial swap operation described below:

The company "Unique Productions, LLC. he exchanged a piece of land that he had rented for a stamping machine. The information we have about this transaction is:

a)The market value of the die-cutting machine received is US $ 10,000.

b)The purchase price of the land is US $ 7,000.

c)The monetary benefit received is US $ 7,000.

Determine the accounting record of the operation.