Can you answer please?

Marin Inc purchased a commercial grade soft-serve ice cream machine on September 30, 2017, Marin traded in its existing machine and paid cash in the transaction. The details of the transaction are as follows: Prepare the journal entries necessary to record this exchange, assuming that the exchange (a) has commercial substance, and (b) lacks commercial substance. Marin's fiscal year ends on December 31, and Marin recorded depreciation on the old machine through September 30, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually) No. Account Titles and Explanation Debit Credit (a) Exchangehas commercial substance: (To record current depreciation) (To record exchange of the machine) (b) Exchangelacks commercial substance: (To record current depreciation) (To record exchange of the machine)