Celtics and the Red Sox are engaged in a nonmonetary exchange. Specifically, they will exchange their office buildings with each other. The transaction is structured as the following: Celtics will give Red Sox its office building located at 226 Causeway with a fair market value of $13,000,000 (the original cost of the building is $5,800,000 and the accumulated depreciation on the building is $1,600,000). Red Sox will transfer their office building located at 4 Jersey St to the Celtics. The original cost of Red Sox's office building is $6,500,000 and the accumulated depreciation on the building is $740,000. In addition to exchanging the buildings, Red Sox also agrees to pay Celtics $1,200,000 in cash and transfer 100 popcorn machines with a fair value of $100,000 (original cost of the 100 popcorn machines is $200,000 and the accumulated depreciation is $75,000 ). Celtics and Red Sox record buildings and machines in separate accounts. a. Prepare the journal entry to record the exchange for Celtics (1 point). b. Prepare the journal entry to record the exchange for Red Sox (1 point)