On January, 2019_,MK lo exchanged Building which has a fair value of $6,400,000 cost of $10,120,000 and accumulated depreciation of 4 4, 86c, ooo for Equipment belonging to ABC Co. Equo ment has a fair value of $6,016,000, a cost og U12040,000 and accumulated depreciation of $ 6,336,000. In addition, $384,000 of cash was also paid by ABC to prepare the entries on both companies' books ass assoning had commercial substance January 1, 2015 8 the exchange on