(Related-Party Transaction) Vercz Limited owns 90% of Consior Inc. During 2011 , Vercz acquired a machine E23-4 from Consior in exchange for its own used machine Both arc in thc umsulting busincw. agreed exchange amount is $1 ,OOO, although thc transaction is non-monctary. Consior Inc. carries its machine on its books at a carrying amount of $700, whereas Vcrez carHcs its machine on its at a carrying amount of $900. Neither company has a balance