I keep getting the amount for the equipment and cash wrong.

China Inn and Midwest Chicken exchanged assets. Midwest Chicken received restaurant equipment and gave delivery equipment. The fair value and book value of the delivery equipment given were $27,400 and $29,200 (original cost of $34,60 less accumulated depreciation of $5,400 ), respectively. To equalize market values of the exchanged assets, Midwest Chicken received $8,400 in cash from China ln. Record the gain or loss for. Midwest Chicken on the exchange of the equipment. (If no entry is required for a particular transaction/event, select "No Journal Entry Required" in the first account field.)