Textile manufacturer Blossom Corp. exchanges robotic equipment with an original cost of $21,600 and a carrying amount of $12,900 with the equipment rental company Pina Corp. The equipment that is received in exchange from Pina has an original cost of $42,000 and a carrying amount of $17.100, performs different functions, and has a fair value of $22,400. The individual shareholder owned only 40% of the shares of each company. Because they are closely held companies, they both follow ASPE. Assume that there is independent evidence to support the value of the equipment. Prepare the journal entries for both companies to record the exchange. (List all debit entries before credit entries. Credit occount titles are outomatically indented when amount is entered. Do not indent manually If no entry is required, select "No entry" for the occount titles and enter Ofor the amounts) Blossom Corp. Blossom Corp