Sept. 3, 2021 the Roberts Company exchanged equipment with Phifer Corp. The facts of the exchange are as follows: Original Cost Accumulated depreciation Fair value Rogers Asset 170,000 95,000 90,000 Phifers Asset 190,000 103,ood 75,000 To Equalize the exchange, Phifer paid Roberts 15,000 cash, * Record the exchange for both Rogers and Phifer. the exchange has connuercial substance for both