MSN Company owns an old machine that cost 560 000 has annual depreciation expense of $12,000, and has accumulated depreciation of $30,000 on December 31, 2020. On March 31, 2021 when the machine has a fair value of $24.000, it was exchanged for a similar machine that worth $72,000 and the proper amount of cash is paid The exchange locks commercialistice Berthecary joumal entries on March 31, 2021