On September 12, Riverbed Company agreed to an exchange of assets with another company. Riverbed gave up a machine with an original cost of $50,300,$31,000 in accumulated depreciation had been recorded on this machine over the course of Riverbed's ownership. Riverbed determined that the machine being given up had a fair value of $18,000. Riverbed also paid $8,400 in cash. Assume that Riverbed follows IFRS and that the transaction has commercial substance. Prepare the journal entry to record the asset exchange on Riverbed's books. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) Date Account Titles and Explanation Sept. 12