the account, in Column 3 the financial statement that the account in which the account balance is reported, and in Column 4 the account's nature (temporary permanent). Part C (15 points each for a possible total of 30 points) (1) A computer server system, which had cost $210,000 and had accumulated depreciation of S147,000, was traded for a new system with a fair market value of $235,000. The old system and cash of S180,000 were given for the new system. Prepare the jourmai entry for the exchange of these similar assets. (2) Prepare journal entries for the following for Bartz, Inc. May 1 1 Replaced the engine in a van #1 , paying cash of $5,400. May 18 Paid cash for a tune-up of the engine in Van #2 of S570. May 29 Paid cash to add a lift to Van #2 of S3700 the account, in Column 3 the financial statement that the account in which the account balance is reported, and in Column 4 the account's nature (temporary permanent). Part C (15 points each for a possible total of 30 points) (1) A computer server system, which had cost $210,000 and had accumulated depreciation of S147,000, was traded for a new system with a fair market value of $235,000. The old system and cash of S180,000 were given for the new system. Prepare the jourmai entry for the exchange of these similar assets. (2) Prepare journal entries for the following for Bartz, Inc. May 1 1 Replaced the engine in a van #1 , paying cash of $5,400. May 18 Paid cash for a tune-up of the engine in Van #2 of S570. May 29 Paid cash to add a lift to Van #2 of S3700