(All dollar amounts are in millions.) SPECTRE Corporation exchanged a Lektor decoding machine and $200 in cash for Grant Company's Solex solar power generator, which had a fair value of $1,000. The exchange had commercial substance. Information about the two items is shown below. SPECTRE Corporation Grant Company Lektor decoder Solex solar power generator Cost $1,500 Cost $1.500 Accumulated depreciation 825 Accumulated depreciation Required 000 a.) Compute the fair value of the Lektor decoder. b.) Show SPECTRE's journal entry for this transaction. c.) Show Grant's journal entry for this transaction