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Vaughn Company exchanged equipment used in its manufacturing operations plus $3,900 in cash for similar equipment used in the operations of Bramble Company. The following information pertains to the exchange. Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks commer substance. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no e is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)