Question 3 - Non-monetary transactions ( 7 marks) Agricuture inc. owns five vehicles used by its sales staff for selling fertilizer, pesticides and other related products to greenhouses. The company sold one of its vehicles to Company A in exchange for a Bobcat mint-excavator. Agriculture's vehicle fair value at the time of sale was $14,300 and its carrying value was $15,100($19,800cost and $4,700 accumulated depreciation). Agriculture Inc. also paid cash to Company A of $3,000. Agriculture inc. figured this trade was a good deal as it estimates the Bobcat to be worth approximately $18,000. Required: Prepare the joumal entries to record the sale