Vaughn Company exchanged equipment used in its manufacturing operations plus $3,900 in cash for similar equipment used in the operations of Bramble Company. The following information pertains to the exchange. Gain on Dlsposal of Equipment Bramble Company Equipment Accumulated Depreciation - Equipment 13000 Cash Loss on Disposal of Equipment Equipment Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange has commercial substance. (Credit occount titles are outomatically indented when amount is entered, Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)