Presented below are two independent transactions. Both transactions have commercial substance. 1. Bramble Co. exchanged old trucks (cost $60,200 less $18,200 accumulated depreciation) plus cash of $15,200 for new trucks. The old trucks had a fair value of $38,800. 2. Marigold Inc, trades its used machine (cost $12,000 less $4,000 accumulated depreciation) for a new machine, In addition to exchanging the old machine (which had a fair value of $11,100 ), Marigold also paid cash of $3,300. Prepare the entry to record the exchange of assets by Marigold Inc. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.)