Sheffield Corporation exchanged 2750 shares of Pharoah Company common stock, which Sheffield was holding as an investment, for equipment from Flint Corporation. The Pharoah Company common stock, which had been purchased by Sheffield for $50 per share, had a quoted market value of $59 per share at the date of exchange. The equipment had a recorded amount on Flint's books of $143000. What journal entry should Sheffield make to record this exchange?