Textile manufacturer Blossom Corp. exchanges robotic equipment with an original cost of $20,000 and a carrying amount of $11,100 with the equipment rental company Ayayai Corp. The equipment that is received in exchange from Ayayai Corp. has an original cost $35,000 and a carrying amount of $15,000, performs different functions, and has a fair value of $20,500. Both companies are 100% owned by the same individual. Because they are closely held companies, they both follow ASPE. Prepare the journal entries for both companies to record the exchange. (Credit account titles are automatically indented when the amou is entered. Do not indent manually.) Blossom Corp. Account Titles and Explanation Debit Credit