Mehta Company traded a used welding machine (cost $26,685, accumulated depreciation $8,895) for office equipment with an estimated fair value of $14,825. Mehta also paid $8,895 cash in the transaction. Prepare the journal entry to record the exchange. (The exchange has commercial substance.) (Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Debit Credit