On October 15, 2015, the Brown Company exchanged operational assets with the Yellow Company. The facts of the exchange are as follows:

Brown Company Yellow Company Original Cost $300,000 $278,000 Accumulated Depreciation $200,000 $220,000 Fair Market Value $125,000 $110,000

To equalize the exchange, Yellow Company paid Brown Company $15,000 in cash. Record the exchange transaction on Brown Companys books.