Salazar Products exchanged equipment for two pickup trucks. The original cost of the equipment was $28,000 and had accumulated depreciation on the date of the exchange of $18,750. The fair value of the equipment was $9,500. In addition, Salazar Products paid $17,000 to complete the exchange. a. Prepare the journal entry Salazar Products would use to record the exchange transaction assuming that the transaction has commercial substance. b. Prepare the journal entry Salazar Products would use to record the exchange transaction assuming that the transaction does not have commercial substance.