Current Attempt in Progress During the current year, Swifty Construction Ltd$.$ traded an old crane that had a book value of $ $102,600($original cost $ $159,600$ less accumulated depreciation $ $57,000)$ for a new crane from Nash Manufacturing Inc. The new crane cost Nash $ $188,100$ to manufacture and is classified as inventory. The following information is also available. Assuming that this exchange is considered to have commercial substance, prepare the journal entries on the books of $(1)$ Swifty Construction and $(2)$ Nash Manufacturing. $($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. List all debit entries before credit entries.$)$