Question 2 of 2 -/15 (a) Exchange has commercial substance: Depreciation Expense Accumulated Depreciation Machinery (To record current depreciation) Accumulated Depreciation Machinery Machinery Cash Machinery Gain on Disposalot Machinery (To record exchange of the machine) Exchange lacks commercial substance 30 Ca sa ety uestion 2 of 2 -/1 ii E (b) Exchange lacks.commercial substance: Depreciation Expense Accumulated Depreciation Machinery (To record current depreciation) Accumulated Depreciation Machinery Machinery I Machinery Machinery Canti Canon Dosa Machinery To record exchange of the machine)