On March 1, year 1, Marvin Corporation promises to unconditionally transfer a building that cost $125,000 with an appraised value of $175,000 to Valerie Corporation on March 1, year 2 for a vehicle that was recently purchased for $140,000.As of December 31, year 2, Marvin Corporation has not transferred title to the building.Marvin Corporation received the vehicle.How should Marvin Corporation and Valerie Corporation record these transactions?