Exercise 9-15 (Part Level Submission) Presented below are two independent transactions. Both transactions have commercial substance. Pronghorn Co. exchanged old trucks (cost $64,000 less $19,000 accumulated depreciation) plus cash of $18,000 for new trucks. The old trucks had a fair value of $40,300. Tamarisk Inc. trades its used machine (cost $13,260 less $4,420 accumulated depreciation) for a new machine. In addition to exchanging the old machine (which had a fair value of $12,240), Tamarisk also paid cash of $2,600 1. 2. Prepare the entry to record the exchange of assets by Pronghorn Co. (Credit account titles are automatically indented when 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.) Account Titles and Explanation Debit Credit Attempts: 0 of 3 used