PLEASE EXPLAIN WHY you can find the equipment price, i know we add 13,000 with 2,500 but don't know why we have to add 2,500?

Assignment 4 Lansdowne Company exchanged an old equipment on Dec 31 (cost $40,000 less $25,000 accumulated Depreciation) plus $2,500 cash for a new equipment. The old equipment had a market value of $13,000. Prepare the entry to record the exchange of assets by Lansdowne Company. Required: Prepare the journal entries required to record the sale of the equipment by Johnson Company on March 1, 2021. Assignment 4. Cost 40.000 Accumulated Depreishs. 25,000 2 00 lush T