Sandra Co. exchanged Building 24 which has an appraised value of $5,000,000, a cost of $7,567,000, and accumulated depreciation of $3,580,000 for Building M belonging to Vaughn Co. Building M has an appraised value of $4,500,000, a cost of $9,005,000, and accumulated depreciation of $4,764,000. Cash of $500,000 was also paid. Assume depreciation has already been updated. Prepare the entries on both companies' books assuming the exchange had no commercial substance. (Credit occount titles are outomatically kndented when the anount is entered, Do not indent manuolly. If no entry is regaired, select "No Entry" for the accotant tittes and" enter 0 for the amounts. Iist al debit entries belore credit entries. Record joumal entries in the order presented in the problem. Round onovers to O decimal places, es, 12,215.) Odecimol ploces, ag, 12,215