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4. Global Co. exchanged old trucks (cost $64,000 less $22,000 accumulated depreciation) plus cash of $17,000 for new trucks. The old trucks had a fair value of $37,400. Required: (a) Prepare the entry to record the exchange of assets by Global Co, assuming that this exchange has commercial substance. (b) Prepare the entry to record the exchange of assets by Global Co, assuming that this exchange does not have commercial substance