Exercise 10-19 (Part Level Submission) Pronghorn Company exchanged equipment used in its manufacturing operations plus $4,080 in cash for similar equipment used in the operations of Stellar Company. The following information pertains to the exchange Equipment (cost) Accumulated depreciation Fair value of equipment Cash given up Pronghorn Co $38,080 25,840 17,000 4,080 Stellar Co $38,080 13,600 21,080 Part A: Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks 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. Account Titles and Explanation Pronghorn Company: Debit Credit Stellar Company: Part 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