19. Kramer Inc. exchanged equipment used in its manufacturing operations plus $3,273 in cash for similar equipment used in the operations of Stone Company. The following information pertains to the exchange. Equipment (cost) Accumulated depreciation Fair value of equipment Cash given up Kramer 30,548 20,729 13,638 3,273 Stone 30,548 10,910 16,911 (a) How much gain must Kramer defer?(4 pts) s. (b) What is Kramer's journal entry to record the exchange? (8pts) (c) What is Stone's journal entry to record the exchange? (10pts)