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The property, plant, and equipment accounts for Skysong Company held the following opening balances on January 1, 2020 (the first day of Skysong's fiscal year): Land $550,000 Equipment 774,000 Accumulated Depreciation Equipment 136,000 Machinery 456,000 Accumulated Depreciation-Machinery 163,000 The following transactions took place during 2020 (assume all transactions took place on January 1): Skysong Company paid $19,000 related to the machinery and $7,000 related to the equipment for maintenance to keep the a. assets in normal working order. b. Equipment with an original cost of $41,400 and accumulated depreciation of $29,600 was traded in on some new equipment. The new equipment had a fair value of $53,600, and Skysong was given a trade in allowance of $4,500 for the old equipment. C. Skysong Company made an agreement with GRN Ltd. to exchange two similar plots of land. Skysong's land had an original cost of $550,000 and a fair value of $764,000. GRN's land had an original cost of $573,900 and a fair value of $804,800. Skysong also paid $40,800 in cash to GRN as part of the transaction. The exchange lacks commercial substance. d. Skysong paid $68,900 on a major upgrade to some of the equipment that significantly increased the economic life of the equipment. Prepare the journal entries to record the above transactions on the books of Skysong Company. (Credit account titles are automatically indented when the amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter for the amounts.) No. Account Titles and Explanation Debit Credit a. b. C.