During the current year, Marshall Construction trades an old crane that has a book value of $129,690 (original cost $201,740 less accumulated depreciation $72,050) for a new crane from Brigham Manufacturing Co. The new crane cost Brigham $237,765 to manufacture and is classified as inventory. The following information is also available. Marshall Const. Brigham Mfg. Co. Fair value of old crane $118,162 Fair value of new crane $288,200 Cash paid 170,038 Cash received 170,038 Don't show me this message again for the assignment Assuming that this exchange is considered to have commercial substance, prepare the journal entries on the books of (1) Marshall Construction and (2) Brigham 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 0 for the amounts.) b. Assuming that this exchange lacks commercial substance for Marshall, prepare the journal entries on the books of Marshall Construction. (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.) c. Assuming the same facts as those in (a), except that the fair value of the old crane is $141,218 and the cash paid is $146,982, prepare the journal entries on the books of (1) Marshall Construction and (2) Brigham 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 0 for the amounts.) D. Assuming the same facts as those in (b), except that the fair value of the old crane is $139,777 and the cash paid $148,423, prepare the journal entries on the books of (1) Marshall Construction and (2) Brigham 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 0 for the amounts.)