Jenny Smith owns 55% of the shares of Vaughn Corporation and 70% of the shares of Bramble Ltd. Vaughn sold a used delivery van to Bramble in exchange for used computer equipment. The van had a carrying value of $19,700 on Vaughn's books and a fair value of $22,700. The computer equipment had a carrying value of $17,300 on Bramble's books, and a fair value of $17,300. Show the journal entries for both Vaughn and for Bramble. (Credit account titles are automatically indented when the amount is entered.Do not indent manually. If no entry is required, select "No entry" for the account titles and enter 0 for the amounts.)