just need help with part b the boxes in red

Whispering Company exchanged equipment used in its manufacturing operations plus $3,660 in cash for similar equipment used in the operations of Metlock Company. The following information pertains to the exchange. Prepare the journal entries to record the exchange on the book's 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 tities and enter o for the amounts. List all debit entries before credit entries.) Metlock Company: Equipment Cash Accumulated Depreciation - Equipment Loss on Disposal of Equjpment Equipinent eTextbook and Media \begin{tabular}{r} \hline 15250 \\ \hline \end{tabular} 3660 12200 3050 34160 Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange has 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 o for the amounts. List all debit entries before credit entries.) Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange has 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. List all debit entries before credit entries.)