question 5. please answer correctly. thank you

On the frst day of the fiscal year, a new walk in cooler with a list price of $55,500 was acquired in exchange for an old cooler and $43.300 cash The old cooler had a cost of $45,000 and accumuiated depreciation of $37,400 Assume the transaction has commercial substance a. Determine the gain to be recorded on the exchange b. Journalizpe the entry to recond the exchange, It an amount box does not requre an entry, leave it blank