Skysong Inc. purchased a commercial grade soft-serve ice cream machine on September 30, 2017. Skysong traded in its existing machine and paid cash in the transaction. The details of the transaction are as follows: Prepare the journal entries necessary to record this exchange, assuming that the exchange (a) has commercial substance, and (b) lacks commercial substance. Skysong's fiscal year ends on December 31, and Skysong recorded depreciation on the old machine through September 30, 2017. (Credit account titles are automatically indented when amount is entered. Do not indent m