Santana Company exchanged equipment used in its manufacturing operations plus $2,000 in cash for similar equipment used in the operations of Delaware Company. The following information pertains to the exchange. Santana Co. Delaware Co. Equipment (cost) $28,000 $18,000 Accumulated depreciation 19,000 10,000 Fair value of equipment 13,000 15,000 Cash given up 2,000 a) Prepare the journal entries to record the exchange on the book of Delaware Co. Assume that the exchange lacks commercial substance. b) Prepare the journal entries to record the exchange on the book of Delaware Co. Assume that the exchange has commercial substance.