<prompt> Translate the following text to SwahiliIf the sales proceeds equal book value, there is no gain or loss, because the exchange of one asset for another of equal recorded value is not a net inflow of resources.  <response>: Ikiwa mapato ya mauzo ni sawa na thamani ya kitabu, hakuna faida au hasara, kwa sababu kubadilishana kwa mali moja kwa nyingine ya thamani sawa ya kumbukumbu si mtiririko wa rasilimali. 