Based on the information given the appropriate journal entries to record the exchange for both Robers and Phifer are:
Robers entries	
Debit Equipment (new)	$77,000  
Debit Accumulated Depreciation	$111 000  
Debit Cash	$19,000  
Credit Equipment  $190,000
Credit Gain on Sale	$17,000
($77,000+$111,000+$19,000-$190,000)
Phifer's entries	
Debit Equipment(new)	$96,000  
Debit Accumulated depreciation	$119,000  
Debit Loss on Sale	$14,000
($210,000+$19,000-$96,000-$119,000)
Credit Equipment  $210,000
Credit Cash  $19,000
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