Shamrock Company exchanged equipment used in its manufacturing operations plus $3,180 in cash for similar equipment used in the operations of Bridgeport Company. The following information pertains to the exchange. Equipment (cost) Accumulated depreciation Fair value of equipment Cash given up Shamrock Co. $29,680 20.140 13,250 3,180 Bridgeport Co. $29,680 10,600 16.430 (a) 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 O for the amounts.) Debit Credit Account Titles and Explanation Shamrock Company: Bridgeport Company