Dana Ashbrook Inc. has negotiated the purchase of a new piece of automatic equipment at a price of $15,032 plus trade-in, f.o.b. factory. Dana Ashbrook Inc. paid $15,032 cash and traded in used equipment. The used equipment had originally cost $116,498; it had a book value of $78,918 and a secondhand fair value of $89,816, as indicated by recent transactions involving similar equipment. Freight and installation charges for the new equipment required a cash payment of $2,067. A) Prepare the general journal entry to record this transaction, assuming that the exchange has commercial substance. (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 0 for the amounts.) *** there are 5 journal entries in this problem B) Assuming the same facts as in (a) except that fair value information for the assets exchanged is not determinable. Prepare the general journal entry to record this transaction.