please help by completing part b. I was able to figure part A which I attached photos of! thank you!

Bridgeport Company exchanged equipment used in its manufacturing operations plus $3,060 in cash for similar equipment used in the operations of Indigo Company. The following information pertains to the exchange. Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange lacks c substance. (Credit account titles are outomatically indented when amount is entered. Do not indent manually. If no entry is re "No Entry" for the account titles and enter 0 for the amounts.) Prepare the journal entries to record the exchange on the books of both companies. Assume that the exchange has commercial substance. (Credit occount titles are outomatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the occount titles and enter of for the amounts.)