need accounting help

Presented below are two independent transactions. Both transactions have commercial substance. 1. Swifty Co.exchanged old trucks (cost $68,000 less $18,000 accumulated depreciation) plus cash of $17.500 for new trucks. The old trucks had a fair value of $45,600. Oriole Inc trades its used machine (cost $11.520 less 53.840 accumulated depreciation) for a new machine. In addition to exchanging the old machine (which had a fair value of $10.480), Oriole also paid cash of $3,500. 2. Prepare the entry to record the exchange of assets by Swifty Co. (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 for the amounts.) Account Titles and Explanation Debit Credit eTextbook and Media List of Accounts Prepare the entry to record the exchange of assets by Oriole Inc. (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 for the amounts.) Account Titles and Explanation Debit Credit