Riverbed Company exchanged equipment used in its manufacturing operations plus $4,140 in cash for similar equipment used in the operations of Marin Company. The following information pertains to the exchange. Riverbed Co. Marin Co. Equipment (cost) Accumulated depreciation Fair value of equipment Cash given up $38,640 26,220 17,250 4,140 $38,640 13,800 21,390 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 Ofor the amounts.) Debit Credit Account Titles and Explanation Riverbed Company: Marin Company