Technical problem #$5$

DeMore has not yet recorded certain transactions and adjustments, and these omitted items are the focus of this assignment. Information pertaining to the omitted transactions and adjustments follows:

Omitted Transactions

T$1.$ On December $31,2025,$ DeMore engaged in another exchange of equipment items, this one with MAT Co$.$ The following information pertains to the equipment each company owned immediately prior to the exchange:

$\backslash$table$[[,$DeMore Co$.,$MAT Co$.],[$Equipment cost$,$$$213,600,$$$199,200$