Omitted Transactions

T$1.$ On December $31,2024,$ Wuycik engaged in an exchange of buildings with AAA Co$.$ The following information pertains to the building each company owned immediately before the exchange:

$\backslash$table$[[,$Whycils Co$.,$AAA Co$.],[$Building cost$,$S$171,000,$S$158,000],[$Accumulated depreciation,$45,125,29,350],[$Fair value,$113,900,101,720]]$

In adtition, Wuycik received $$12,180$ cash from AA$.$ Assume the exchange of buildings has commercial substance.

$12.$ On December $31,2024,$ Wuycik engaged in another exchange of buildings, this one with ZZZ Co$.$ The following information pertains to the building each company owned immediately before the exchange:

$\backslash$table$[[,$Wuycils Co$.,$ZHN$,$ Co$.],[$Building cost$,$S$198,000,$$$283,000$ Need journal entries for these