Metlock Company exchanged machinery with an appraised value of $3,529,500, a recorded cost of $5,433,000 and acaumulated depreciation of $2,716,500 with Whispering Corporation for machinery Whispering owns. The machinery has an appraised value of $3,348,500, a recorded cost of $6,390,000, and accumulated depreciation of $3,514,500. Whispering also gave Metlock $181,000 in the exchange. Assume depreciation has already been updated. (a) Prepare the entries on both companies' books assuming that the exchange had commercial substance. (Credlt account tities are automaticolly indented when the amount is entered. Do not indent manuolly. If no entry is required, select "No Entry" for the account thies and enter Ofor the amounts. Llst oll deblt entries before credit entries. Record journol entries in the order presented in the