Sarah Company is exchanging a special machine for a similar machine from Wihelm, Inc. Sarah's equipment originally cost $300,000 and has accumulated depreciation at $125,000 Wihelm's machine cost $250,000 and has a book value of $150,000. No cash will be exchanged because the fair value of both machines is $160.000. Each company expects thole cash flows will increase after the exchange Required: Prepare the journal entry for each company