how you get in the $2$nd question $24500$ for equipment$($sunland$)$

Sunland Limited exchanged equipment that it uses in its manufacturing operations for similar equ ipment that is used in the operations of Marigold Limited. Sunland also paid Marigold $3,000 in cash. The following infornnation pertains to the exchange. Equipment (cost) Accumulated depreciation Fair value of equipment Sunland $51,500 30,000 26,000 Marigold $57,000 20,000 29,000 Prepare the journal entries to record the exchange on the books of both companies, assuming the exchange is determined to have commercial substance. (Credit account titles are automatically indented when the 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) Sunland Limited Account Titles and Explanation Debit Credit