During the current year, Kingbird Construction trades an old crane that has a book value of $127,800 (original cost $198,800 less accumulated depreciation $71,000 ) for a new crane from Oriole Manufacturing C. The new crane cost Oriole $234,300 to manufacture and is classified as inventory. The following information is also available. (a) Assuming that this exchange is considered to have commercial substance, prepare the journal entries on the books of (1) Kingbird not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.)