Lisa Co$.$ exchanged Building $24$ which has an appraised value of $$5,000,000,$ a cost of $$8,000,000,$ and accumulated depreciation of $$3,700,000$ for Building M belonging to Waterway Co$.$ Building M has an appraised value of $$4,400,000,$ a cost of $$9,023,000,$ and accumulated depreciation of $$4,783,000.$ Cash of $$600,000$ was also paid. Assume depreciation has already been updated. Prepare the entries on both companies' books assuming the exchange had no 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 $0$ for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem. Round answers to $0$ decimal places, e$.$g$.12,215.)$