Huebert Corporation and Winslow Corporation reported the following information: ($ in millions) Huebert Winslow Property, plant, and equipment (net) Net sales-2024 2024 $ 380 2023 $ 410 2024 $ 850 $ 3,290 $ 6,440 2023 $ 850 Calculate each company's fixed-asset turnover ratio and determine which company utilizes its fixed assets most efficiently to generate sales. Note: Round your answers to two decimal places. Fixed-asset turnover ratio Huebert Winslow Most efficient at using fixed assets to generate sales: Huebert Calaveras Tire exchanged equipment for two pickup trucks. The book value and fair value of the equipment given up were $31,000 (original cost of $81,500 less accumulated depreciation of $50,500) and $22,500, respectively. Assume Calaveras paid $8,500 in cash and the exchange has commercial substance. (1) At what amount will Calaveras value the pickup trucks? (2) How much gain or loss will the company recognize on the exchange? (1) Value of pickup trucks (2) Loss on exchange