Prepare the journal entries to record the following transactions for Eklund Company which has a calendar year end and uses the straight-line method of depreciation. 1- On September 30, 2015, the company exchanged old delivery equipment and $36,000 cash for new delivery equipment The old delivery equipment was purchased on January 1.2013, for $126,000 and was estimated to have a $18,000 salvage value at the end of 5-year life. Depreciation on the delivery equipment has been recorded through December 31.2014. It is estimated that the fair value of the old delivery equipment is $54,000 on September 30, 2015