5. Sun Corporation, which manufactures shoes, hired a recent college graduate to work in its accounting department. On the first day of work, the accountant was assigned to total a batch of invoices with the use of an aduling machine. Before long, the accountant, who had never before seen such a machine, managed to break the machine. Sun Corporation gave the machine plus Br 320 to Moon Company (dealer) in exchange for a new machine. Assume the following information about the machines. Sun Corp. Hr 2600 1400 Machine cost Accumulated depreciation Fair value Required: Moon Co Br 1700 900 1400 850 a) Assuming the exchange has commercial substance, compute the cost of the new asset and pass the journal entry to record the exchange for both Companies