Blossom Corporation wishes to exchange a machine used in its operations. Blossom has received the following offers from other companies in the industry. 1. Blue Company offered to exchange a similar machine plus $33,580. (The exchange has commercial substance for both parties: 2. Kingbird Company offered to exchange a similar machine. (The exchange lacks commercial substance for both parties.) 3. Oriole Company offered to exchange a similar machine, but wanted $4,380 in addition to Blossom's machine. (The exchange has commercial substance for both parties.) In addition, Blossom contacted Waterway Corporation, a dealer in machines. To obtain a new machine, Blossom must pay $135.780 in addition to trading in its bld machine. For each of the four independent situations, prepare the journal entries to record the exchange on the books of each company. (Credit occount titles are outomatically 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)