Please explain difference between the two also

Blossom Inc. has negotiated the purchase of a new piece of automatic equipment at a price of $12,000 plus trade-in, f.o.b.factory. Blossom Inc. paid $12,000 cash and traded in used equipment. The used equipment had originally cost $93,000; it had a book value of $63,000 and a secondhand fair value of $71,700, as indicated by recent transactions involving similar equipment. Freight and installation charges for the new equipment required a cash payment of $1,650. Prepare the general journal entry to record this transaction, assuming that the exchange has commercial substance. (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 for the amounts.) Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts Assuming the same facts as in (a) except that fair value information for the assets exchanged is not determinable, prepare the general journal entry to record this transaction. (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 for the amounts.) Account Titles and Explanation Debit Credit e Textbook and Media List of Accounts