Saved Help Save & Baxter Company transferred Equipment to Maize and Blue Company in exchange for Machinery of Maize and Blue. Ass that this transaction has commercial substance for both company's Baxter Company equipment transferred to Maize and Blue Original Cost $25,000 Accum. Deprec. 15,000 Cash Received 5,000 Fair Market Value of Truck Given 23,000 Maize and Blue Transfer of machine to Baxter Original Cost Accum. Deprec. Cash Given Fair Market Value of Truck Given 25,000 9,000 5,000 18,000 The cost of the machine to be recorded on Baxter's books is: