Oriole Company exchanged equipment used in its manufacturing operations plus $4.260 in cash for similar equipment used in the operations of Waterway Company. The following information pertains to the exchange. Oriole Co. Waterway Co. Equipment (cost) $39,760 $39,760 Accumulated depreciation 26,980 14.200 Fair value of equipment 17.750 22.010 Cash given up 4,260 (a) Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks commercial substance. (Credit account titles are automatically indented when 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) Account Titles and Explanation Oriole Company Debit Credit die jr the amounts Account Titles and Explanation Oriole Company: Waterway Company Debit Credit