What are the errors in the following scenario? I can't find any.

During the 2014 fiscal year, ABC Company exchanged a violin that would normally sell for$1,650 for a computer system that sold for $1,800. The transaction was booked in theaccounting records as follows:




DR Computer equipment 1800
CR Revenue 1650
CR Gain on purchase of equipment 150

DR Cost of goods sold 1500
CR Inventory 1500

There is no profit to be booked here. The error is in the way the transactions are viewed

The item was not "sold" and a profit earned since the Retail value was not a value in the books of account

The entry should be
Cr Inventory 1500
Dr Computer equipment 1500