Santana Company exchanged equipment used in its manufacturing operations plus $2000 in cash for similar equipment used in the operations of Delaware Company. The following information pertains to exchange santana corp delaware corp equipment(cost) $28000 28000 Accumulated depreciat. 19000 10000 Fair value of equipment 13500 15500 cash given up 2000 a)prepare the journal enteries to record the exchange on the books of both companies.exchange lacks commertial substance. b)prepare the journal enteries to record the exchange on the books of both companies .exchange has commertial substance