Lisa Co. exchanged Building 24 which has an appraised value of $4,900,000, a cost of $7,685,000, and accumulated depreciation of $3,562,000 for Building M belonging to Sheridan Co. Building M has an appraised value of $4,550,000, a cost of $9,093,000, and accumulated depreciation of $4,764,000. Cash of $350,000 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 O for the amounts. List all debit entries before credit entries. Record journal entries in the order presented in the problem. Round answers to O decimal places, e.g. 12,215.)