Can you please make four examples with the journal entires for each situation below?

Exchange without commercial substance situation:

1. IF there is a loss, record the loss and then record the new asset at its FV.

2. If there is a gain but no cash is received, then no gain is recognized, but you record the new asset at the BV of the asset exchanged plus any cash you paid.

3. If there is a gain and you received cash, recognize the gain in proportion to the cash received and the new asset is recorded at FV less the unrecognized portion of the gain.

4. IF the proportion of cash received to total consideration received is more than 25%, record the gain in full and the asset acquired at FV.

For example

Situation 1. Equipment original cost 150, the equipment got from exchange FV 110.

Dr. Equipment 110

Dr. Loss 40

Cr. the given away Equipment 150

(The example might not be right, but is the layout I am looking for!)

Thank you!!!!