During the current year, Marshall Construction trades an old crane that has a book value of $210,600 (original cost $327,600 less accumulated depreciation $117,000) for a new crane from Brigham Manufacturing Co. The new crane cost Brigham $386,100 to manufacture and is classified as inventory. The following information is also available

Marshall Brigham

Fair value of old crane		$191,880
Fair value of new crane					$468,000
Cash paid		276,120
Cash received					276,120

.A) 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.

B) Assuming that this exchange lacks commercial substance for Marshall, prepare the journal entries on the books of Marshall Construction.

C) Assuming the same facts as those in (a), except that the fair value of the old crane is $229,320 and the cash paid is $238,680, prepare the journal entries on the books of (1) Marshall Construction and (2) Brigham Manufacturing.

D) Assuming the same facts as those in (b), except that the fair value of the old crane is $226,980 and the cash paid $241,020, prepare the journal entries on the books of (1) Marshall Construction and (2) Brigham Manufacturing.

THIS IS ALL ONE QUESTION. PLEASE HELP