Can someone help with the ones in RED please? Thank you in advance!!

Flint Corporation wishes to exchange a machine used in its operations. Flint has received the following offers from other companies in the industry. 1. 2. . Buffalo Company offered to exchange a similar machine plus $ 31,740. (The exchange has commercial substance for both parties.) Carla Company offered to exchange a similar machine. (The exchange lacks commercial substance for both parties.) Sarasota Company offered to exchange a similar machine, but wanted $ 4,140 in addition to Flint's machine. (The exchange has commercial substance for both parties.) In addition, Flint contacted Ivanhoe Corporation, a dealer in machines. To obtain a new machine, Flint must pay $ 128,340 in addition to trading in its old machine. Flint Buffalo Carla Sarasota Ivanhoe Machine cost $ 220,800 $ 165,600 $ 209,760 $ 220,800 $ 179,400 Accumulated depreciation 82.800 62,100 97,980 103,500 -0- Fair value 126,960 95,220 126,960 131,100 255,300 For each of the four independent situations, prepare the journal entries to record the exchange on the books of each company. (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.) 3. Flint Corporation Machinery 131100 Accumulated Depreciation-Machinery 82800 Loss on Disposal of Machinery 11040 Machinery 220800 Cash 4140 Sarasota Company Machinery 126960 Accumulated Depreciation-Machinery 103500 Cash 4140 Machinery 220800 Loss on Disposal of Machinery -9660 4. Flint Corporation Machinery 255300 Accumulated Depreciation-Machinery 82800 Loss on Disposal of Machinery 11040 Machinery 128340 Cash 220800 Ivanhoe Company Cash 128340 Inventory 126960 Sales Revenue 255300 (To record exchange of inventory) Cost of Goods Sold 179400 Inventory 179400