Textile manufacturer Crane Corp. exchanges robotic equipment with an original cost of $29,300 and a carrying amount of $12,050 with the equipment rental company Blue Corp. The equipment that is received in exchange from Blue has an original cost of $36,400 and a carrying amount of $16,150, performs different functions, and has a fair value of $21,600. 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 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 O for the amounts.) Blue Corp