This is a continue question, I have got the answer for part a, and I need the answer for part b. Please provide the detail of how you get these answers. Thank you!

Exercise 10-19 (Part Level Submission) Carla Company exchanged equipment used in its manufacturing operations plus $4,500 in cash for similar equipment used in the operations of Sarasota Company. The following information pertains to the exchange Equipment (cost) Accumulated depreciation Fair value of equipment Cash given up $42,000 28,500 18,750 4,500 Sarasota Co. $42,000 15,000 23,250