Alpha Company and Beta, Inc. are both manufacturing companies that use various equipment in their production facilities. The two companies have decided to exchange a piece of equipment currently being used in their operations. Information about each company's equipment and exchange is provided below: REQUIRED: A) Prepare the appropriate journal entry to record the exchange, on each company's books, assuming the exchange lacks commercial substance. B) Prepare the appropriate journal entry to record the exchange, on each company's books, assuming the exchange has commercial substance