Jenny Smith owns 55% of the shares of Pronghorn Corporation and 70% of the shares of Stellar Ltd. Pronghorn sold a used delivery van to Stellar in exchange for used computer equipment. The van had a carrying value of $19,700 on Pronghorn’s books and a fair value of $22,700. The computer equipment had a carrying value of $17,300 on Stellar’s books, and a fair value of $17,300. Show the journal entries for both Pronghorn and for Stellar.