During the current year, Nash Construction trades an old crane that has a book value of $93,600 (original cost $145,600 less accumulated depreciation $52,000 ) for a new crane from Crane Manufacturing Co. The new crane cost Crane $171,600 to manufacture and is classified as inventory. The following information is also available. Assuming that this exchange lacks commerclal substance for Nash, prepare the journal entries on the books of (1) Nash Construction and (2) Crane Manufacturing. (Credit account tittes are automatically indented when amount is entered. Do not indent mancally. If no entry is required, select "No Entry" for the occount titles and enter O for the amounts. List all debit entries before creafit entries) 2. Crane Manufacturine I (To record exchange of invertory) (To record cost of inventory)