Shamrock Corporation exchanged equipment used in its manufacturing operations for equipment used in the operations of Bridgeport Ltd. The following information pertains to the exchange: Both companies agreed that the exchange did not have commercial substance. Prepare the necessary journal entries to record the asset exchange on the books of both companies. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Bridgeport Ltd