A company acquires $45,000 in new web servers. In exchange, the company trades in old web servers along with a cash payment. The old servers originally cost $30,000 and had accumulated depreciation of $23,400 at the time of the trade. Prepare entries to record the trade under two different assumptions where (a) the exchange has commercial substance and the old servers have a trade-in allowance of $3,000, and (b) the exchange lacks commercial substance and the older servers have a trade-in allowance of $7,000. Hint: Per SFAS 153, commercial substance implies that it alters the company's future cash flows. With Commercial Substance General Journal Debit Credit