Please provide with commerical substance and lacks

Riverbed Company exchanged equipment used in its manufacturing operations plus $3,480 in cash for similar equipment used in the operations of Marin Company. The following information pertains to the exchange. Riverbed Co. Marin Co. $32,480 $32,480 Equipment (cost) Accumulated depreciation 22,040 11,600 Fair value of equipment 14,500 17.980 Cash given up 3,480 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 for the amounts.) Debit Credit Account Titles and Explanation Riverbed Company: Equipment Accumulated Depreciation Equipment Equipment Cash JUNTO INTE Marin Company: Equipment Accumulated Depreciation Equipment Cash