Crane Corp. exchanged Building 24 , which has an appraised value of $1,632,000, a cost of $2,876,000, and accumulated depreciation of $1,389,000, for Building M which belongs to Swifty Ltd. Building M has an appraised value of $1,615,000, a cost of $3,157,000, and depreciation has been updated to the date oxchange. Prepare the entries on both companies' books, assuming the buildings are similar assets and there is no commercial substance for either 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 O for the amounts. List all debit entries before credit entries.) Blossom Inc. acquired a new delivery truck in exchange for an old delivery truck that it had acquired several years earlier for $60000. On the date of the exchange, the old truck had a fair value of $24000, and its net book value (carrying amount) was $22800. In addition, Blossom paid $68700 cash for the new truck, which had a list price of $91100. At what amount should Blossom record the new truck for financial accounting purposes? $91500$91100$92700$68700