Naples Inn and Southeast Chicken exchange assets. Naples Inn received delivery equipment and gave restaurant equipment. The fair value and book value of the restaurant equipment were $16,000 and $10,000 ( original cost of $33,000 less accumulated of $22,400), respectively. To equalize market values of the exchanged assets, Naples Inn paid $7,400 in cash to Southeast Chicken. Record the gain or loss for China Inn on the exchange of equipment. I have figured out that accumulated depreciation is going to be debited and equipment (delivery) credited. Cant figure out the ammounts.