on September 3rd 2021 the Robert's company exchanged equipment with Pfeiffer Corporation the facts of exchange or as follows original cost $170,000 Roberts SS at vipers asset was 190000 a cumulus cumulated depreciation 95004 Roberts in 4-5 first assignment 3000 the fair value was 90004 Roberts and Pfeiffer's with 75,000 to equalize the exchange Viper pay Roberts fifteen thousand in cash record the exchange for both Robertson Pfeiffer The Exchange Howe has commercial substance for both

forget question. DONT ANSWER THANKS!