Green and Brown entered into an nonmonetary assets exchange. The computers given up by Green have a book value of $394,000 (cost $465,000 less accumulated depreciation $ 71,000 ) and a fair value of $457,000. The machines exchanged by Brown have a book value of $360,000 (cost $540,000 less accumulated depreciation of $180,000 ) and a fair value of $478,000. In addition to the exchange of the assets, Green agrees to pay Brown $21,000. Assume that the exchange lacks commercial substance. Requirements (two requirements): 1. Record the exchange for Green by indicating whether each account provided below should be debited or credited in boxes (1)-(5) of column 1 ; and specifying the amounts in boxes (a)-(e) in column 2 . If the account is not included, enter "NA" in both columns. Be sure you provide answers to the right boxes. (11 points total; 3 points to gain/loss and 2 points to each other account) Answer (1): A (a): (2): A) (b): (3)