Consider the two situations independently $($and SHOW WORKI$).($A$)$ The Martha Corporation had equipment with a cost of $550,000$ and book value of $530,000$ that she traded, along with $$19,000$ for a new piece of equipment. Martha's equipment that was traded was worth $545,000.$ There was commercial substance for this transaction.Prepare the journal entry$($s$)$ for the trade.