There is a company which facilitates barter exchanges. Thus the barter company may ask a restaurant to make available a number of free meals which are then effectively exchanged for other services such as a painter repainting the building in which the restaurant is located. The painter can use only some of the free meals so with the help of the barter company he exchanges the balance of the meals with a manufacturer/paint supplier for his paint needs on several projects. The paint manufacturer uses the meals in their staff training activities. The barter company which facilitates these exchanges also gets remunerated by the companies involved for its brokering activities so may also get a small quantity of meals. Discuss the recording issues for the restaurant and the barter company.