On November $1,2020,$ Stiller Co$.$ exchanges two small pieces of equipment $($A and B$)$ for a larger one $($C$)$ from JenCo. JenCo produces equipment and classifies all equipment as inventory. JenCo has agreed to take the equipment A and B$,$ and pay Stiller Co$.$ $$27,500$ cash in exchange for the equipment C$.$ Equipment C cost $$211,000$ to manufacture. Following is information regarding the exchange. $($a$)$ Record the journal entry for the exchange on the books of both Stiller Co$.$ and JenCo. Assume the exchange has commercial substance. Enter an appropriate description when entering the transactions in the journal. Dates must be entered in the format dd$/$mmm $($ie$.$ January $15$ would be $15/$Jan$).($b$)$ Record the journal entry for the exchange on the books of both Stiller Co$.$ and JenCo. Assume the exchange does not have commercial substance.