Company A exchanges machinery with Company B. In addition, Company A gave $10,000 to Company B as part of the exchange. Company A's equipment had a book value of $20,000 and a fair value of $8,000. Company B's equipment had a book value of $25,000 and a fair value of $15,000.

Provide the entry on Company A's books assuming that"

i) The transaction has commercial substance.

ii) The transaction has no commercial substance (use the book value method).