B. The following are two transactions that occurred in Riyadh Restu Company in 2021. (ii) www. On Jan 30th 2021, Riyadh Restu Company exchanged an old machine (cost RM200,000.00 less RM120,000.00 accumulated depreciation) plus RM14,000.00 cash for a new machine. The old machine had a fair market value of RM72,000.00 Prepare the entry to record the exchange of assets by Riyadh Restu Company. wwwww [4 Marks] On June 30th, 2021 Riyadh Restu Company trades old equipment (cost RM180,000 less RM108,000.00 accumulated depreciation) for new equipment. Riyadh Restu paid RM72,000.00 cash in the trade. The old equipment that was traded had a fair market value of RM108,000.00 Prepare the entry to record the exchange of assets by Riyadh Restu Company. wwwwww [4 Marks]