Jenny Smith owns 55% of the shares of Wildhorse Corporation and 70% of the shares of Sheffield Ltd. Wildhorse sold a used delivery van to Sheffield in exchange for used computer equipment. The van had a carrying value of $17,600 on Wildhorses books and a fair value of $20,600. The computer equipment had a carrying value of $15,600 on Sheffields books, and a fair value of $15,600. Show the journal entries for both Wildhorse and for Sheffield. (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.)