Sunland Company exchanged 2600 shares of Blossom Company common stock, which Sunland was holding as an investment, for equipment from Avayal Corporation. The Blossom Company common stock, which had been purchased by Sunland for $50 per share, had a quoted market value of $58 per share at the date of exchange. The equipment had a recorded amount on Ayayal's books of $134420. What journal entry should Sunland make to record this exchange? 130000 Equipment Investment in Blossom Co. Common Stock 130000 134420 Equipment Investment in Blossom Co. Common Stock Gain on Disposal of Investment 130000 4420 150800 Equipment Investment in Blossom Co. Common Stock Gain on Disposal of Investment 130000 20800 Equipment Loss on Disposal of Investment Investment in Blossom Co. Common Stock 134420 16380 150800