Part A: On August 8, 2020, Poole Corp purchased a new building by transferring $50,000 cash and land over to the other company. The land has a book value of $180,000 and a fair market value of $200,000 Prepare the journal entry Poole should make to record the exchange of land and cash for the building, assuming the exchange has commertial substance. Date 8/8/20 Debit Credit Part B: If the above exchange were deemed to have non-commercial substance, by what amount should the "Building" account be debited