Concept for Analysis 10-4 (Part Level Submission) You have two dients that are considering trading machinery with each other. Although the machines are different from each other, you believe that an assessment of expected cash flows on the exchanged assets will indicate the exchange lacks commercial substance. Your clients would prefer that the exchange be deemed to have commercial substance to allow them to record gains. Here are the facts: Original cost Accumulated depreciation Fair value Cash received (paid) Client A $102,700 44,000 87,100 (28,400) Client $160,000 83.300 115 SOO 28.400 for the amounts Record the trade-in on Client A's books assuming the exchange has commercial substance. ( no entry is required, select "Wo Entry" for the account titles and enter Credit account titles are automatically indented when amount is entered. Do not indent manually.) Account Titles and Explanation Machinery Accumulated Depreciation Cash Machinery C o uld like to show Work for this questions Open Show Work