please show all the work

Pink inc. exchanges old equipment that cost \\( \\$ 22,000 \\) (accumulated depreciation of \\( \\$ 10,000 \\) ) for new equipment. The fair value of the new equipment is \\( \\$ 17,600 \\). Required Determine gain or loss from the exchange and prepare the entry to record acquisition of the new equipment under each of the following separate cases. (You must show calculation steps to earn credit) a. Transaction has commercial substance. No cash is involved b. Transaction has commercial substance. Cash of \\( \\$ 7,600 \\) is paid by Pink. c. Transaction has commercial substance. Cash of \\( \\$ 4,600 \\) is paid by Pink