Problem 6 Hartney Company and Indoy Company had an exchange of productive assets. Hartney Company exchanges a building for Indoy's equipment. The following information are as follows: Hartney Indoy (Machine) (Equipment) Cost of asset P900,000 P800,000 exchanged Accumulated 540,000 320,000 depreciation Fair value of asset 400,000 350,000 exchanged Cash received 50,000 (50,000) (paid) Assuming that the transaction has a commercial substance, how much should Indoy recognize gain/loss in the exchange? (Note: Indicate "("if loss)