Green and Erown entered into an nonmonetary avsets exchange. The computers given up by Green have a bookvalue of 5394.000 (coat $485.000 iess accunulated depreciation 5 71,000 ) and a falr value of $457,000. The machines exchanged by Brown have a book value of $360,000 fcost $40,000 less accumulated depreciation of $180,000 ) and a fair value of $478,000. In addition to the exchanibe of the assets, Green agrees to pay Brown \$21.000. Assume that the exchange lacksi commercial substance. Requirements ftwo 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 if boxes (a)-(e) in column 2 . If the account is not included, enter " NA4 in both columns. Be sure you provide answers to the right boves. (11 points total: 3 points to gaindloss and ? points to each other account) Answer A. (c): (4): A. (d): (5): A (e): 2. How should Brown record the gain/loss on exchange on its journal? Enter whether the gain/loss account should be debited or credited in box (1) and specify the amount in box (a). If the account is not included, enter "NA" in both boxes. (4 points total; 2 points each)