10) Yosef Corp. traded equipment for land from Binyamin. The equipment has a book value of $40,000 and a fair value of $45,000. The machine had a book value of $36,000 and a fair market value of $40,000. Binyamin paid $5,000 cash to Yosef. Journalize the transaction for both parties assuming the transaction (a) has commercial substance (b) lacks commercial substance. A point) Transaction HASC/S DEBIT CREDIT Transaction LACKS C/S DEBIT Yosef Yosef CREDIT Binyamin Binyamin