Stellar Company purchased an electric press on June 30,2025, by trading in its old gas model and paying the balance in cash. The following data relate to the purchase: Prepare the journal entries necessary to record this exchange, assuming that the exchange (a) has commercial substance, and (b) lacks commercial substance. Stellar's fiscal ye nds on December 31, and depreciation has been recorded through December 31, 2024. (Credit occount titles are automatically inden.d when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts. List all debit entries before credit entries.) Question 14 of 15 12 Accumulated Depreciation-Machinery Machinery Cash Gain on Disposal of Machinery (To record exchange of the equipment.) (b) Exchangelackscommerclat substance: (Torecord current depreciation) (To record exchange of the equipment.)