Stellar Company exchanged equipment used in its manufacturing operations plus $3,060 in cash for similar equipment used in the operations of Pearl Company. The following information pertains to the exchange Stellar Co. $29,560 19,380 12,750 3,060 Pearl Co $29,560 10,200 15,810 Equipment (cost) Fair value of equipment Cash given up Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks commercial substance. (Credit account titles are automatically indented when amount is entered. Do not indent manuually, Ino entry is required, select "No Entry" for the account tities and enter 0 for the amounts) Account Titles and Explanation Debit Credit Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange has commercial substance. (Credit account titles are automatically indented when amount is entered. Do not indent manually. IT no entry is required, select "No Entry" for the account titles ad enter 0 for the amounts.) Account Titles and Explanation DebitCredit