hey, need some help with this any explenation would help

Two independent companies, Denver and Bristo each own a warehouse, and Denver agrees to pay Bristol 52,000 to complete the exchange The following information for the two warehouses is available Bristol Cosi Denver $90 000 50,000 33.000 Accumulated depreciation 547.000 20.000 35.000 Fair value Required: Assuming the exchange has commercial substance, prepare journal entries for Denver and Bristol to record the exchange CHART OF ACCOUNTS Denver & Bristol General Ledger ASSETS REVENUE 111 Cash 411 Sales Revenue 121 Accounts Receivable 882 Gain on Exchange EXPENSES 141 Inventory 152 Prepaid Insurance 181 Building (Warehouse (new)) 182 Building (Warehouse (old)) 500 Cost of Goods Sold 185 Equipment 198 Accumulated Depreciation LIABILITIES 511 Insurance Expense 512 Utilities Expense 521 Salaries Expense 532 Bad Debt Expense 540 Into st Expense 541 Depreciation Expense 559 Miscellaneous Expenses 892 Loss on Exchange 910 Income Tax Expense 211 Accounts Payable 231 Salaries Payable 250 Unearned Revenue 261 Income Taxes Payable EQUITY 311 Common Stock 331 Retained Earnings Assume the exchange has commercial substance and occurred on April 1. Prepare journal entries for Denver and Bristol to record the exchange. General Journal Instructions PAGE 9 PAGE 12 GENERAL JOURNAL POST. REF. CREDIT DESIT 35,000.00 DATE ACCOUNT TITLE Apr.1 Building (Warehouse (new) Accumulated Depreciation Loss on Exchange 2 4 5 Assume the exchange has commercial substance and occurred on April 1. Prepare journal entries for Denver and Bristol to record the exchange. General Journal Instructions PAGE 3 PAGES PAGE 12 GENERAL JOURNAL DATE ACCOUNT TITLE POST. REF. CREDIT DEBIT 2