Headiand Ltd. exchanged equipment used in its manufacturing operations for equipment used in the operations of Sage Ltd. The following information pertains to the exchange: Both companies agreed that the exchange had commercial substance for both companies. Prepare the necessary journal entries to record the asset exchange on the books of both companies. (Credit occount titles are outomatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry' for the occount titles and enter Ofor the amounts. Lst all debit entries before credit entries)