The john Company exchanged 400 shares of peter company common stock, which john was holding as an investment, for equipment from Maze Company. The Peter Company common stock, which had been purchased by John $ 50 per share, had a quoted market value of $58 per charge at the date of exchange. The equipment had a recorded amount on Mazes books of $21,000. No cash was exchanged and the exchange had commercial substance. What journal entry should John make to record this exchange?