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Nash Company exchanged equipment used in its manufacturing operations plus $3,120 in cash for similar equipment used in the operations of Crane Company. The following information pertains to the exchange. (a) Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks commercial substance. (Credit account titles ore automatically indented when omount is entered. Do not indent maruall) If noentry is sequired, select " N Entry" for the occount tites andenter Ofor the amounts Listall debit entries beforecredit entries.)