The property, plant, and equipment accounts for Bonita Company held the following open$$ng balances on January $1,2023($the mrst day of Bonita's fiscal year$)$:

Land

$$584,000$

Equipment

$802,000$

Accumulated Depreciation$-$Equipment

$122,000$

Machinery

$448,000$

Accumulated Depreciation$-$Machinery

$166,000$

The following transactions took place during $2023($assume all transactions took place on January $1)$:

a$.$ Bonita Company paid $$18,500$ related to the machinery and $$7,500$ related to the equipment for maintenance to keep the assets in normal working order.

b$.$ Equipment with an original cost of $$37,300$ and accumulated depreciation of $$31,700$ was traded in on some new equipment. The new equipment had a fair value of $$54,300,$ and Bonita was given a trade in allowance of $$4,400$ for the old equipment.

c$.$ Bonita Company made an agreement with GRN Ltd$.$ to exchange two similar plots of land. Bonita's land had an original cost of $$584,000$ and a fair value of $$771,000.$ GRN$\text{'}$s land had an original cost of $$607,100$ and a fair value of $$809,700.$ Bonita also paid $$38,700$ in cash to GRN as part of the transaction. The exchange lacks commercial substance.

d$.$ Bonita paid $$66,100$ 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 Bonita Company. $($Credit account titles are automatically