A computer server system, which had cost $210,000 and had accumulated depreciation of $147,000, was traded for a new system with a fair market value of $235,000. The old system and cash of $180,000 were given for the new system. Prepare the journal entry for the exchange of these similar assets. Prepare journal entries for the following for Bartz, Inc. May 11 Replaced the engine in a Van #1, paying cash of $5,400 May 18 Paid cash for a tune-up of the engine in Van #2 of $570 May 29 Paid cash to add a lift to Van #2 of $3,700