Pina Company exchanged equipment used in its manufacturing ope: phlus 53720 in cash foe similar equipment used intive operations of Grouper Company. The following information pertains to the exchanee (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 qutomatically 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.) subtiance. (Credit account titles are automatically indented when amount is entered. Do not indent manivaly If no eatry If required, select "No Entry' for the account titles and enter of for the dmounti.)