Presented below are two independent transactions. Both transactions have commercial substance Blue Spruce Co. exchanged old trucks (cost $66,000 less $21,500 accumulated depreciation) plus cash of 1. $16,000 for new trucks. The old trucks had a fair value of $41,400 Swifty Inc. trades its used machine (cost $10,500 less $3,500 accumulated depreciation) for a new machine. In addition to exchanging the old machine (which had a fair value of $10,100), Swifty also paid cash of $3,000. 2. *(a) Prepare the entry to record the exchange of assets by Blue Spruce Co. (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.) Credit Account Titles and Explanation Debit