Assuming that this exchange is considered to have commercial substance, prepare the journal entries on the books of (1) Nash Construction and (2) Crane Manufacturing. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amounts. List all debit entries before credit entries.) During the current year, Nash Construction trades an old crane that has a book value of $93,600 (original cost $145,600 less accumulated depreciation $52,000 ) for a new crane from Crane Manufacturing C0. The new crane cost Crane $171,600 to manufacture and is classified as inventory. The following information is also avaliable. 2. Crane Manufacturing (To record revenue) (To record cost of inventory)