During the current year, Swifty Construction Ltd. traded in two relatively new small cranes (cranes no. 6RT and S79) for a larger crane that Swifty expects will be more useful for the particular contracts that the company has to fulfill over the next couple of years. The new crane is acquired from Blue Spruce Manufacturing Inc., which has agreed to take the smaller equipment as trade-ins and also pay $18,000 cash to Swifty. The new crane cost Blue Spruce $164,500 to manufacture and is classified as inventory. The following information is available: Assume that this exchange lacks commercial substance. Prepare the journal entries on the books of (1) Swifty Construction and (2) Blue Spruce Manufacturing. Blue Spruce uses a perpetual inventory system. (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 0 for the amounts.) Blue Spruce Manufacturing Account Titles and Explanation Debit Credit