Stellar Company exchanged equipment used in its manufacturing operations plus $3,180 in cash for similar equipment used in the operations of Pearl Company. The following information pertains to the exchange. Equipment (cost) Accumulated depreciation Fair value of equipment Cash given up Stellar Co. $29.680 20.140 13,250 3,180 Pearl Co. $29,680 10,600 16,430 Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange ladis 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 for the amounts.) Account Titles and Explanation Debit Credit Stellar Company Pearl Company