Question $3$ of $3$

$\frac{-}{74},$vdots

Blossom Company offered to exchange a similar machine plus $$34,040.($The exchange has commercial substance for both parties.$)$

Blue Company offered to exchange a similar machine. $($The exchange lacks commercial substance for both parties.$)$

Kingbird Company offered to exchange a similar machine, but wanted $$4,440$ in addition to Splish's machine. $($The exchange has commercial substance for both parties.$)$

In addition, Splish contacted Oriole Corporation, a dealer in machines. To obtain a new machine, Splish must pay $$137,640$ in addition to trading in its old machine.

$\backslash$table$[[,$Splish,Blossom,Blue,Kingbird,Oriole$],[$Machine cost$,$$$236,800,$$$177,600,$$$224,960,$$$236,800,$$$192,400$