Marin Inc. purchased a commercial grade soft-serve ice cream machine on September 30, 2017. Marin traded in its existing machine and paid cash in the transaction. The details of the transaction are as follows: List price of new freezer $21,165 Cash paid 14.076 Cost of old machine (4-year life, $1,530 salvage value) 17.850 Accumulated depreciation-old machine (straight-line) 8,160 Secondhand fair value of old machine 6,834 Prepare the journal entries necessary to record this exchange, assuming that the exchange (a) has commercial sutstance and (hi lacks commercial substance. Marin's fiscal year ends on December 31 and Marin recorded deureciation on the old machine through September 30. 2017. (Credit account titles are automatically indented when amount is entered. Do not indent manually (a) Exchange has commercial substance: (To record current depreciation) (To record exchange of the machine) (b) Exchangelacks commercial substance: (b) Exchange lacks commercial substance: (To record current depreciation) (To record exchange of the machine)